72 Pa. Stat. § 7802

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 7802 - Procedure; enforcement; penalties

Parts III, IV, V, VI and VII of Article IV are incorporated by reference into this article insofar as they are applicable to the tax imposed hereunder. The taxable value of shares under this article shall be apportioned under the provisions of section 701.4, except that, in addition, for purposes ofsection 701.4(3), receipts from the issuance of title insurance shall be located in the state in which the real property that is insured is located.

72 P.S. § 7802

1971, March 4, P.L. 6, No. 2, art. VIII, § 802. Amended 1994, June 16, P.L. 279, No. 48, § 24, effective 7/1/1994.