61 Pa. Code § 91.203
Current through Register Vol. 54, No. 45, November 9, 2024
Within 30 days of its becoming an acquired real estate company, the company shall present for recording a completed declaration of acquisition with the recorder of a county in which it held real estate on the date it became an acquired real estate company. If the company fails to present a completed declaration of acquisition within 30 days after becoming an acquired company, the company may be liable for penalty.
61 Pa. Code § 91.203
The provisions of this §91.203 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 61 Pa. Code § 91.213 (relating to declaration of acquisition).