72 Pa. Stat. § 9171

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9171 - Sale by heir, devisee or fiduciary

If real property subject to the lien of taxes imposed by this article is sold or exchanged or otherwise disposed of by an heir, devisee or fiduciary, and if the inheritance tax, together with interest, is paid on all property reported in the tax return, including the property sold, which property has been appraised and tax assessed, the lien of any unpaid tax imposed by this article shall cease as to the property sold.

72 P.S. § 9171

1971, March 4, P.L. 6, No. 2, Art. XXI, § 2171, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.