72 Pa. Stat. § 9161
Current through Pa Acts 2024-53, 2024-56 through 2024-92
In any case where it is determined by the board that the decedent died domiciled in this Commonwealth, interest or penalties, if otherwise imposed by law, for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile shall not exceed the rate provided for in section 2143 .
72 P.S. § 9161