72 Pa. Stat. § 9168

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 9168 - Limited and future interests

In the case of a transfer of any estate, income or interest for a term of years, for life or for other limited period, or constituting a future interest, the taxes imposed by this article, together with any interest on the tax, shall remain a lien until paid upon the entire real property by which the estate, income or interest is supported, or of which it is a part, and the lien shall be limited to the real property so transferred.

72 P.S. § 9168

1971, March 4, P.L. 6, No. 2, Art. XXI, § 2168, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.