Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

61 Pa. Code § 91.213. Declaration of acquisition.

§ 91.213. Declaration of acquisition.

 A declaration of acquisition shall be filed in accordance with §  91.203 (relating to declaration of acquisition) with respect to family farm realty held on the date the family farm corporation became acquired.

Authority

   The provisions of this §  91.213 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. §  8107-C).

Source

   The provisions of this §  91.213 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.



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