61 Pa. Code § 91.223. Declaration of acquisition.

§ 91.223. Declaration of acquisition.

A declaration of acquisition shall be filed in accordance with §  91.203 (relating to declaration of acquisition) with respect to family farm real estate held on the date the family farm partnership became acquired.

Authority

   The provisions of this §  91.223 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).

Source

   The provisions of this §  91.223 adopted December 14, 2007, effective December 15, 2007, 37 Pa.B. 6516.

Cross References

   This section cited in 61 Pa. Code §  91.113 (relating to imposition of tax on declarations of acquisitions).

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