61 Pa. Code § 91.203. Declaration of acquisition.

§ 91.203. Declaration of acquisition.

Within 30 days of its becoming an acquired real estate company, the company shall present for recording a completed declaration of acquisition with the recorder of a county in which it held real estate on the date it became an acquired real estate company. If the company fails to present a completed declaration of acquisition within 30 days after becoming an acquired company, the company may be liable for penalty.

Authority

   The provisions of this §  91.203 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).

Source

   The provisions of this §  91.203 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Cross References

   This section cited in 61 Pa. Code §  91.213 (relating to declaration of acquisition).

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