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61 Pa. Code § 91.192. Excluded parties.

§ 91.192. Excluded parties.

 (a)  The Commonwealth and its governmental subdivisions, instrumentalities, agencies and other subordinate governmental bodies and the United States and its instrumentalities, agencies and other subordinate bodies are excluded from payment of the tax imposed by this chapter.

 (b)  The excluded status of a party does not relieve the other parties to a transaction from the entire tax due. The tax liability of a nonexempt party to a transaction may be discharged by the other parties as they agree but without prejudice to the rights of the Commonwealth against nonexcluded parties to the transaction.


   The provisions of this §  91.192 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).


   The provisions of this §  91.192 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notes of Decisions


   In an action in which taxpayers presented constitutional challenges to the imposition of a tax at the 1% rate established by the Pennsylvania Realty Transfer Tax Act within the context of a real estate transfer in which one party to the transaction is exempt, the Act did not discriminate against parties dealing with the Federal government in violation of the Federal supremacy clause, where the complained-of-provisions of the act merely remove liability from the Federal government, as must be done to accommodate its immunity from taxation, and the act does not direct how the economic burden of the tax must be apportioned among the parties and, indeed, such determination is expressly left to the parties. Wilson Partners v. Board of Finance and Revenue, 737 A.2d 1215 (Pa. 1999); cert. denied 528 U. S. 1159 (2000).

Cross References

   This section cited in 61 Pa. Code §  91.193 (relating to excluded transactions).

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