61 Pa. Code § 91.235
Current through Register Vol. 54, No. 45, November 9, 2024
If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carryover of the tax credit will be allowed.
61 Pa. Code § 91.235
The provisions of this §91.235 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).