16 Pa. Stat. § 3000.3051

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 3000.3051 - Construction of sections 3051 through 3057

The tax imposed under sections 3051 through 3057 shall be in addition to any tax imposed by the Commonwealth under Article II of the act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971." Except for the differing situs provisions in section 3053, the provisions of Article II of the "Tax Reform Code of 1971" shall apply to the tax.

16 P.S. § 3000.3051

1955, August 9, P.L. 323, No. 130, § 3051, added 1997, June 18, P.L. 179, No. 18, § 4, imd. effective.