61 Pa. Code § 91.234
Current through Register Vol. 54, No. 45, November 9, 2024
If there is a conveyance by deed of real estate which was previously sold under a contract for a deed by the grantor, the grantor shall receive a credit for the amount of tax paid on the land contract on the tax due upon the deed. To claim the credit, a statement of value shall accompany the document. For computation, see the example in § 91.231 (relating to transfers by real estate brokers).
61 Pa. Code § 91.234
The provisions of this §91.234 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).