72 Pa. Stat. § 9149

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9149 - Interstate compromise and arbitration of inheritance taxes

When the register or the department alleges that a decedent was a resident of this Commonwealth at the time of his death, and the taxing authorities of another state or territory make a like claim on behalf of their state or territory, a written agreement of compromise or a written agreement to submit the controversy to a board of arbitrators may be made under Part VIII.

72 P.S. § 9149

1971, March 4, P.L. 6, No. 2, Art. XXI, § 2149, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.