reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.34 - Refunds for manufacturers on sales to public service licensee

Current through Register Vol. 54, No. 28, July 13, 2024
In the event any malt or brewed beverages upon which
						  the tax has been paid by a manufacturer have been sold and delivered to a
						  public service licensee who is obligated to pay the tax thereon, the
						  manufacturer shall be entitled to a refund of the actual amount of tax paid by
						  him, upon condition that he shall make affidavit and furnish proof satisfactory
						  to the Department of the facts.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.35 - Refunds on malt beverage rendered unsalable by reason of damage or destruction

Current through Register Vol. 54, No. 28, July 13, 2024
In the event any malt or brewed beverages, upon which
						  the tax has been paid by a manufacturer shall be rendered unsalable by reason
						  of damage or destruction, such manufacturer shall be entitled to a refund of
						  the actual amount of tax paid by him, upon condition that he shall make
						  affidavit and furnish proof satisfactory to the Department that the malt
						  beverages were so damaged or destroyed.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.36 - Refunds on leakers, stale beer and beer which has become unsalable or over-aged

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will not permit refunds on leakers,
						  stale beer and beer which has become unsalable or over-aged.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.37 - Credits

Current through Register Vol. 54, No. 28, July 13, 2024
No credits will be granted without the approval of the
						  Department of Revenue, attention Bureau of Examination.
The provisions of this §
														74.37 issued under the Tax Reform
							 Code of 1971 (72 P.S. §
															7270).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.38 - Malt beverage damaged in transit

Current through Register Vol. 54, No. 28, July 13, 2024
A manufacturer shall be entitled to deduct the tax
						  liability from the original billing for malt beverages which have been damaged
						  in transit on the seller's owned and operated truck prior to being accepted by
						  the distributor.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.39 - Salable malt beverage returns

Current through Register Vol. 54, No. 28, July 13, 2024
A manufacturer shall be entitled to deduct the tax
						  liability on salable malt beverages returned from a distributor because they
						  were not ordered by the distributor or were a result of an overstock in
						  distributor's inventory.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.40 - Off-premises storage

Current through Register Vol. 54, No. 28, July 13, 2024
Malt beverages returned to an off-premises location
						  shall not be entitled to a tax refund.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › MALT BEVERAGE TAX REFUNDS › Section 74.41 - Time limit on refunds

Current through Register Vol. 54, No. 28, July 13, 2024
No application for refund shall be recognized or
						  processed unless filed within two years from date of sale.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › REPORTING PROCEDURE › Section 74.51 - Manufacturer's reports

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each
						manufacturer whose malt or brewed beverages are sold in or imported into this
						Commonwealth shall, on or before the 15th day of each month, file with the
						Department, on forms prescribed by it, a verified report showing for the
						preceding calendar month the quantities of the malt and brewed beverages:
(1) Manufacturered by him in this
						Commonwealth, and constituting his beginning and ending inventory in this
						Commonwealth for the month.
(2)
						Sold by him in this Commonwealth for use in this Commonwealth or sold to an
						importing distributor or any person for importation into, and use in, this
						Commonwealth, specifically naming the distributors to whom the sales were made
						and the quantity sold to each.
(3)
						Sold to purchasers or persons outside this Commonwealth for exportation from,
						and use outside, this Commonwealth, or sold in other tax exempt transactions,
						naming the purchasers and the quantity sold to each and specifically indicating
						those sales or transactions to which the tax imposed by this act is not
						applicable.
(4) Additional
						information as the Department may reasonably require to assure the accuracy of
						the tax computation and payment and the proper administration of the
						act.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › REPORTING PROCEDURE › Section 74.52 - Retention of records

Current through Register Vol. 54, No. 28, July 13, 2024
Each manufacturer, transporter for hire, bailee for
						  hire, warehouseman, distributor and retail licensee shall maintain and keep,
						  for 2 years, records of malt or brewed beverages manufactured, sold by a
						  manufacturer or distributor, transported from a point outside of the
						  Commonwealth to a point within the Commonwealth, imported or substantiating the
						  other information required on his report, together with invoices, bills of
						  lading and other pertinent papers, as may be required by the
						  Department.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 74 - MALT BEVERAGE TAX › PENALTY › Section 74.61 - Penalty for unlawful transportation

Current through Register Vol. 54, No. 28, July 13, 2024
It shall be unlawful for a person to transport into
						  this Commonwealth, taxable malt or brewed beverages in containers on which the
						  tax is not paid or provisions for the payment thereof are not made under the
						  provisions of the TRC. The transportation of malt or brewed beverages in
						  violation of this section shall be a misdemeanor, and, upon conviction thereof
						  in a summary proceeding before a magistrate, alderman or district justice, the
						  person shall be fined $10 for each container so transported, and, in default of
						  payment thereof, shall undergo imprisonment for not more than 5 days for each
						  container so transported. Transportation into this Commonwealth of malt or
						  brewed beverages in containers other than in the manner prescribed by this
						  title, shall be prima facie evidence of violation of this
						  section.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 76 - UNFAIR SALES OF CIGARETTES › Section 76.1 - Dealer's cost of doing business

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Cigarette stamping agent.
(1) The cost of doing business for a
					 cigarette stamping agent is presumed to be the basic cost of cigarettes to the
					 cigarette stamping agent for sales to wholesalers.
(2) Except as provided in subsection (e), a
					 cigarette stamping agent may not sell cigarettes to a wholesaler at less than
					 the cost of the stamping agent.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 76 - UNFAIR SALES OF CIGARETTES › Section 76.2 - Combination sales and inducements

Current through Register Vol. 54, No. 28, July 13, 2024
Except for in §
											76.3 (relating to promotional
						sales plans), a dealer may not:
(1)
					 Sell cigarettes in combination with other noncigarette merchandise if the total
					 sales price for the cigarettes and all other noncigarette items included in the
					 sale is less than the sum of the cost to the dealer of the cigarettes and
					 noncigarette items. The dealer's invoice shall contain a description of the
					 cigarette and noncigarette merchandise, including its selling price or its
					 wholesale value.
(2) Give
					 cigarettes free of charge, except in the case of specially-packaged
					 manufacturers' samples that are designated on the package as not to be sold in
					 accordance with §
											71.8 (relating to sample
					 cigarettes).
(3) Make a rebate,
					 advertising allowance or other concession in connection with the sale of
					 cigarettes whereby the cigarettes are in effect sold below their cost to the
					 dealer.
(4) Make secret extensions
					 to certain purchasers of special services or privileges in connection with the
					 sale of cigarettes that are not extended to all purchasers upon like terms and
					 conditions.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 76 - UNFAIR SALES OF CIGARETTES › Section 76.3 - Promotional sales plans

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Only
					 cigarette manufacturers may sponsor or initiate a promotional sales plan that
					 lowers the price of cigarettes below the cost of the dealer.
(b) Every dealer on whose premises a
					 manufacturer's promotional sales plan is being conducted shall obtain a written
					 statement from the manufacturer which describes the promotional sales plan and
					 indicates the plan's duration.
(c)
					 When a manufacturer's promotional sales plan involves the affixation of coupons
					 to a retailer's inventory of cigarettes, the retailer shall receive payment
					 from the manufacturer representing the value of the coupons prior to the
					 retailer's customers' purchase of the coupon-affixed cigarettes. The retailer
					 shall also retain documentation showing the manufacturer's payment of the
					 coupons' value. For example, if the cost of the retailer for a package of
					 cigarettes is $2 and a 50¢ coupon is affixed to the package, the retailer
					 may accept the coupon, sell the package of cigarettes for $1.50 and be in
					 compliance with the act and the code only if the retailer possesses evidence
					 that the manufacturer prepaid the value of the 50¢ coupon to the retailer
					 prior to the retailer's sale of the package of cigarettes.
(d) Retailers may redeem manufacturer-issued
					 coupons issued to the general public that reduce the retail purchase price of
					 cigarettes below the cost of the retailer as long as the manufacturer
					 reimburses the retailer for the redeemed coupon and the retailer maintains
					 documentation showing the sale of the cigarettes to its customers and the
					 manufacturer's subsequent reimbursement. For example, if the cost of the
					 retailer is $18 per carton of cigarettes and the retailer sells the carton for
					 $18, the retailer may accept a $1 coupon that reduces the cost of the retailer
					 to $17 and not be in violation of the code or act. However, the retailer may
					 not sell the carton at $17 unless the retail customer tenders a valid $1
					 manufacturer coupon.
(e) A dealer
					 participating in a manufacturer's promotional sales plan which is not evidenced
					 by a coupon and which occurs subsequent to the dealer's purchase of cigarettes
					 from that manufacturer is in violation of the code.
(f) A dealer may sponsor or initiate a
					 promotional sales plan if the plan does not result in the sale of cigarettes at
					 a price below the cost of that dealer.
This section cited in 61 Pa. Code §
													76.2 (relating to combination
						  sales and inducements). .
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article III - Cigarette and Beverage Taxes › Chapter 81 - SPIRITUOUS AND VINOUS LIQUOR TAXES › Section 81.15 - Required records

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each
					 manufacturer and importer shall maintain and keep for a period of 4 years
					 records of distilled spirits rectified and wines produced, manufactured,
					 distilled, rectified or compounded or imported into this Commonwealth together
					 with invoices, bills of lading and other pertinent papers as may be required by
					 the Department.
(b) Records,
					 invoices, bills of lading and other pertinent papers required to be maintained
					 and kept shall be original records, invoices, bills of lading and other
					 pertinent papers and not a reproduction by microfilm or otherwise.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter E - GENERAL › Section 91.102 - Acceptance of documents

Current through Register Vol. 54, No. 28, July 13, 2024
The date of acceptance of a document is rebuttably
						  presumed to be its date of execution, that is, the date specified in the body
						  of the document as the date of the instrument.
The provisions of this §
														91.102 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter F - IMPOSITION OF TAX › Section 91.111 - Imposition of tax on documents

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						Except as provided in Subchapter I (relating to excluded parties and
						transactions), the person who delivers a document for acceptance or recording
						or on whose behalf a document is delivered for acceptance or recording and the
						person who accepts or presents for recording the document or on whose behalf
						the document is accepted or presented for recording are subject to pay a State
						tax at the rate of 1% of the value of the realty conveyed, transferred, demised
						or released by the grantor under the document.
(b) Except as provided in Subchapter I, it is
						the joint and several legal duty of the parties to the transaction to pay the
						proper tax due. This duty may be discharged by the parties as they agree but
						without prejudice to the rights of the Commonwealth against the
						parties.
The provisions of this §
														91.111 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter F - IMPOSITION OF TAX › Section 91.112 - Statement of value

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
. Except as provided in this section, a statement of
						value in duplicate shall be completed and filed with a document presented for
						recording or for the affixation of tax stamps. The statement of value shall
						specify the true, full and complete value of the realty transferred, demised or
						released-whether or not an exclusion from tax is claimed-and the reason why the
						instrument is not subject to tax under this chapter. The statement of value
						shall be executed by a responsible person connected with the
						transaction.
(b)
Value
						specified in document.
A statement of value is not required to be
						completed and filed if the parties to a recorded document claim no exclusion
						from tax and specify in the document the true, full and complete value of the
						realty.
(c)
Specific
						exceptions.
A statement of value is not required to be completed and
						filed if the instrument is a will, a conventional mortgage or assignment,
						extension, release or satisfaction thereof, or an instrument which solely
						grants, vests or confirms a public utility easement. Nontaxable assignments or
						terminations of leases and of contracts for deeds, declarations of taking and
						contracts for deeds-unless the consideration is payable over a period of time
						exceeding 30 years-are not subject to tax or reporting requirements under this
						chapter.
(d)
Familial
						relationship
.
(1) A statement of
						value is not required to be filed, nor is the document required to set forth
						its value, when the following apply:
(i) The
						parties to the document are not subject to tax by reason of familial
						relationship.
(ii) The document
						clearly indicates that relationship.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter F - IMPOSITION OF TAX › Section 91.113 - Imposition of tax on declarations of acquisition

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A real estate company is subject to pay a
						State tax at the rate of 1% of the value of the realty held by the real estate
						company when it becomes an acquired company under §
												91.202 (relating to acquired real
						estate company). The tax shall be paid within 30 days after the real estate
						company becomes acquired.
(b) A
						family farm corporation or family farm partnership is subject to pay a State
						tax at the rate of 1% of the value of the family farm real estate held by the
						family farm corporation or the family farm partnership when it becomes an
						acquired company under §§
												91.212 and
						91.222 (relating to acquired
						family farm corporation; and acquired family farm partnership). The tax shall
						be paid within 30 days after the family farm corporation or the family farm
						partnership becomes acquired.
The provisions of this §
														91.113 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter F - IMPOSITION OF TAX › Section 91.114 - Agents

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A recorder of
						deeds and commissioner of records is an agent for the sale of stamps to be used
						in paying the tax.
(b) The
						Department may also appoint other persons as agents for the sale of
						stamps.
(c) An agent for the sale
						of stamps shall affix stamps to a document, whether or not the document is to
						be recorded.
The provisions of this §
														91.114 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter F - IMPOSITION OF TAX › Section 91.115 - Publication of common level ratio factors

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will publish the applicable common level
						  ratio factors for each fiscal year beginning July 1 and ending June 30 and
						  during the fiscal year, any changes thereto, in the
Pennsylvania
						  Bulletin
.
The provisions of this §
														91.115 adopted under section
							 1107-C of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter G - VALUATION › Section 91.131 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  subchapter, have the following meanings:
Bona fide sales transaction
-A transfer
						  between a buyer, willing but not obligated to buy, and a seller, willing but
						  not obligated to sell, each acting with adverse economic interests at
						  arms-length in his own self-interest and with knowledge of the value of the
						  realty transferred.
Computed value
-The amount determined
						  by multiplying the assessed value of the realty for local real estate tax
						  purposes by the common level ratio factor of the taxing district.
Grantor's affiliate
-One of the
						  following:
(i) An organization, trade
						or business, whether or not incorporated, which is owned or controlled directly
						or indirectly by the grantor or by the same interests which own or control
						directly or indirectly the grantor.
(ii) A person who stands in one of the
						following relationships with the grantor with respect to the transaction
						between the grantor and grantee:
(A)
						Principal.
(B) Agent.
(C) Partner.
(D) Joint adventurer.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter G - VALUATION › Section 91.133 - Leases

Current through Register Vol. 54, No. 28, July 13, 2024
The value of leased realty is its computed value. If
						  the leased premises constitute only a part of the assessed realty, the value of
						  the leased premises is determined by multiplying the computed value of the
						  assessed realty for local tax purposes by a fraction, the numerator being the
						  fair rental value of the leased premises and the denominator being the fair
						  rental value of the assessed realty.
The provisions of this §
														91.133 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.136 (relating to
							 appraisal).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter G - VALUATION › Section 91.134 - Family farm realty and real estate company realty

Current through Register Vol. 54, No. 28, July 13, 2024
The value of family farm realty and real estate company
						  realty is its computed value.
The provisions of this §
														91.134 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter G - VALUATION › Section 91.135 - Judicial sales and other transactions

Current through Register Vol. 54, No. 28, July 13, 2024
The value of real estate is its computed value where
						  the real estate is transferred through any of the following:
(1) By execution upon a judgment or upon
						foreclosure of a mortgage or under a judicial sale or tax sale or a transfer to
						a transferee or assignee of a bid or other rights of a purchaser under a
						judicial or tax sale.
(2) In
						exchange for stock in a corporation, an interest in a partnership, limited
						partnership or association, or property-other than cash or credit-in a bona
						fide sale or otherwise.
(3) By gift
						or otherwise without consideration or for a nominal consideration.
(4) Under a transaction other than a bona
						fide sale.
The provisions of this §
														91.135 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.160 (relating to exchange of
							 interest in real estate); 61 Pa. Code §
														91.165 (relating to reservations
							 on conveyances of life estates); and 61 Pa. Code §
														91.166 (relating to life
							 maintenance).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter G - VALUATION › Section 91.136 - Appraisal

Current through Register Vol. 54, No. 28, July 13, 2024
The value of real estate shall be determined by
						  appraisal only when one of the following occurs:
(1) The real estate was transferred in lieu
						of foreclosure.
(2) The real estate
						is not the subject of a bona fide sale, cannot be valued under §
												91.133 (relating to leases) and is
						not separately assessed for local real estate tax purposes.
The provisions of this §
														91.136 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.151 - Correctional deed

Current through Register Vol. 54, No. 28, July 13, 2024
A deed made without consideration for the sole purpose
						  of correcting an error in the description of the parties or of the premises
						  conveyed is not taxable. This exclusion only applies if:
(1) The property interest in the correctional
						deed is identical to the property intended to pass with the original
						deed.
(2) The parties treated the
						property interest described in the correctional deed as that of the grantee
						from the time of the original transaction.
(3) The parties have not treated the property
						interest described in the original deed as the property of the grantee from the
						time of the original transaction.
The provisions of this §
														91.151 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.164 (relating to quit claim
							 deeds); and 61 Pa. Code §
														91.193 (relating to excluded
							 transactions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.152 - Confirmatory deed

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A deed made
						without consideration for the sole purpose of confirming title to real estate
						under a prior recorded document, including a deed that only asserts a transfer
						of title to real estate by operation of law as a result of an existing
						survivorship interest, is not taxable. This subsection only applies if the
						following apply:
(1) The grantee of the deed
						of confirmation held or holds record title to the property interest described
						in the deed of confirmation under a prior deed.
(2) The deed of confirmation is made solely
						for the purpose of making the grantee's record legal title under the prior deed
						sure and unavoidable.
(3) The
						grantor of the deed of confirmation has no interest in the real estate conveyed
						or the grantor received his interest by a document that was void from
						inception.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.153 - Principal and agent

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Transfers from agent
.
(1) The
						transfer of realty without consideration from an agent to the agent's principal
						is not subject to tax, if the agent acquired the transferred realty for the
						exclusive benefit of the principal.
(2) The transfer from an agent to a third
						person of realty acquired by the agent for the exclusive benefit of the agent's
						principal is subject to tax to the same extent the transfer would be taxed if
						made directly by the agent's principal.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.154 - Documents involving corporations, partnerships, limited partnerships and other associations

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
						Entities are separate from their stockholders, shareholders, partners and
						members. Transfers of title to real estate between entities and their
						stockholders, shareholders, partners and members, including transfers between a
						subsidiary and a parent corporation and transfers in consideration of the
						issuance or cancellation of stock, are fully taxable, unless otherwise
						excluded.
(b) If a person dedicates
						and sets aside real estate for an entity's use through a writing without
						conveying title to the real estate to the entity, the writing is not subject to
						tax.
(c) If a person dedicates and
						sets aside real estate for an entity's use through a writing and the writing
						does not result in a conveyance of title to the real estate to the entity,
						there is no tax imposed when an entity relinquishes its control over the real
						estate back to the person through a writing.
(d)
Examples are as follows
:
Example 1
. X owns title to real
						  estate. X transfers title to the real estate to X, Y, Z trading as XYZ
						  partnership or X, Y and Z, copartners. The deed of transfer from X is fully
						  taxable. Partnerships are separate entities from their partners.
Example 2
. D, E and F are partners in
						  both TUV and QRS partnerships. D, E and F, trading as TUV Partnership, transfer
						  real estate to D, E and F trading as QRS Partnership. The deed is fully taxable
						  because TUV Partnership and QRS Partnership are separate entities even though
						  each has the same partners.
Example 3
. Assume the same facts as in
						  Example 1, except that X dedicates and sets the real estate aside for the
						  partnership's use under the partnership agreement without conveying title to
						  the real estate to the partnership. Because title remains with X, no tax is
						  due.
Example 4
. Assume the same facts as in
						  Example 3. Subsequent to X's dedication of the real estate to the partnership's
						  use, X decides to withdraw from the partnership. When X withdraws from the
						  partnership, the partnership relinquishes its control over the real estate as
						  part of the partnership's purchase of X's interest in the partnership. The
						  relinquishment is made in writing. Because X has always held title to the real
						  estate, there is no tax liability when the partnership relinquishes its control
						  to the real estate.
The provisions of this §
														91.154 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.152 (relating to confirmatory
							 deed).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.155 - Timber and crops

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Except as
						provided in subsections (b) and (c), a writing transferring interests in
						standing timber and crops is a taxable document under this chapter.
(b) Standing timber is considered nontaxable
						personal property if the writing provides for severance and complete removal at
						once or as soon as it can be reasonably done. A writing that conveys an
						interest in standing timber is a taxable document if any of the following
						apply:
(1) The transferee has discretion as to
						the time of removal.
(2) The
						writing is indefinite as to the time for removal.
(3) The writing provides more time for the
						removal than is reasonably necessary considering the nature and extent of the
						land and the number of feet of merchantable timber to be removed.
(4) Even if the writing provides a reasonable
						time for the severance and complete removal of the timber, the transferor
						concurrently conveys title to the underlying real estate to the transferee, or
						gives the transferee the right or option to purchase the underlying real estate
						within the period for severance of the timber.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.156 - Trusts

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Transfers to ordinary trusts
. A transfer of real estate for no
						or nominal consideration to an ordinary trust is fully taxable unless the
						transfer of the same real estate would be wholly excluded if the transfer was
						made directly from the grantor to all of the possible beneficiaries who have a
						remainder interest or who are otherwise entitled to receive the real estate or
						the proceeds from the sale of the real estate as a beneficiary under the terms
						of the trust, whether or not the beneficiaries are contingent or specifically
						named.
Example
: G transfers real estate to a
						  trust without consideration for the use of B, G's spouse, for life. Under the
						  trust, the remainder interest is vested in G's church. As a direct transfer to
						  the religious organization would be taxable, the transfer to the trust is fully
						  taxable.
(b)
Contingent beneficiaries
. A trust provision which identifies a
						contingent beneficiary by reference to the heirs of the trust settlor as
						determined by the laws of intestate succession will by itself neither qualify
						nor disqualify a transfer from the exemption provided by subsection
						(a).
(c)
Transfers to
						living trusts
.
(1) A transfer for no
						or nominal actual consideration to a trustee of a living trust from the settlor
						of the living trust is excluded from tax.
(2) A transfer for no or nominal actual
						consideration to a trustee of a living trust from a grantor other than the
						settlor is fully taxable unless the transfer of the real estate would be wholly
						excluded if the transfer was made directly from the grantor to the
						settlor.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.157 - Cotenants

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If cotenants
						partition realty, whether by agreement or judicial action, so that the property
						is divided into two or more distinct portions, the value of each resulting
						portion is not taxable to the extent of the grantee's prior interest.
(b) If the transfer merely changes the
						undivided proportionate interest of the cotenants, the value of the property is
						taxable to the extent of the proportionate change in ownership interest.
Example
:
X, Y and Z each own an undivided one-third interest in
						  Lot 3. X and Y each convey a one-twelfth interest to Z, leaving X and Y each
						  with a one-quarter interest and Y with a one-half interest. As the grantors
						  conveyed a one-sixth interest and the grantee received a one-sixth interest,
						  the transfer is taxable on one-sixth of its value.
The provisions of this §
														91.157 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.158 - Industrial development authorities and agencies

Current through Register Vol. 54, No. 28, July 13, 2024
A transfer to an industrial development authority or a
						  nonprofit industrial development agency is not taxable. A transfer from an
						  industrial development authority or a nonprofit industrial development agency
						  is taxable unless one of the following applies:
(1) The document was delivered after December
						19, 1985, and before July 2, 1986, and recorded prior to August 1,
						1986.
(2) The realty conveyed to
						the grantee was transferred of record to the authority or agency by the grantee
						as security for the debt of the grantee under a financing
						transaction.
(3) The transaction
						meets the following requirements:
(i) The
						authority or agency held record legal title to the realty granted.
(ii) At the time the authority or agency and
						grantee entered into the contract for a deed, sales agreement or lease and
						option agreement, no person other than the authority or agency had an equity
						interest in or option to purchase the realty granted to the grantee.
(iii) The grantee shall directly use the
						realty for the primary purpose of manufacturing, fabricating, compounding,
						processing, publishing, research and development, transportation, energy
						conversion, energy production, pollution control, warehousing or
						agriculture.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.160 - Exchange of interest in real estate

Current through Register Vol. 54, No. 28, July 13, 2024
If parties exchange realty between themselves, the
						  deeds transferring title to each are subject to tax. The tax shall be computed
						  on the basis of the value of the interest in each realty conveyed under §
												91.135 (relating to judicial sales
						  and other transactions).
The provisions of this §
														91.160 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.161 - Charitable, religious and educational organizations

Current through Register Vol. 54, No. 28, July 13, 2024
A transfer of realty to or from charitable, religious,
						  educational or other nonprofit organizations is taxable on the same basis as
						  other deeds. See §
												91.193(b)(17)
						  (relating to excluded transactions).
The provisions of this §
														91.161 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.162 - Turnkey projects

Current through Register Vol. 54, No. 28, July 13, 2024
A transfer of real estate to a developer or contractor
						  who is required by contract to reconvey the real estate to the grantor after
						  making contracted-for improvements to the real estate is not taxable if no
						  beneficial interest in the real estate is transferred to the developer or
						  contractor. The reconveyance to the grantor is also not
						  taxable.
The provisions of this §
														91.162 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.163 - Ground rents

Current through Register Vol. 54, No. 28, July 13, 2024
An instrument creating, transferring or extinguishing
						  ground rent is taxable upon the same basis as other deeds.
The provisions of this §
														91.163 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.164 - Quitclaim deeds

Current through Register Vol. 54, No. 28, July 13, 2024
A quitclaim deed is taxable upon the same basis as
						  another deed if there is an actual conveyance of real estate. See §§
												91.151 and
						  91.152 (relating to correctional
						  deed; and confirmatory deed).
The provisions of this §
														91.164 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.166 - Life maintenance

Current through Register Vol. 54, No. 28, July 13, 2024
A transfer of real estate as consideration for life
						  maintenance is a taxable transaction. The tax base will be computed based on
						  the value of the real estate as determined under §
												91.135 (relating to judicial sales
						  and other transactions).
The provisions of this §
														91.166 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.167 - Deed of easement

Current through Register Vol. 54, No. 28, July 13, 2024
Except as provided in §
												91.193(b)(27)
						  (relating to excluded transactions), easements represent a taxable interest in
						  real estate. The tax base in these instances is the actual consideration or the
						  actual monetary worth thereof.
The provisions of this §
														91.167 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.168 - Sale and leaseback transactions

Current through Register Vol. 54, No. 28, July 13, 2024
If title to real estate is conveyed on the condition
						  that the real estate be leased back to the grantor the document of conveyance
						  is taxable and the lease is taxable if it is for a term of 30 years or more,
						  unless the conveyance and lease are executed together as part of an excluded
						  financing transaction under §
												91.193(b)(23)
						  (relating to excluded transactions).
The provisions of this §
														91.168 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 1 Pa. Code §
														91.193 (relating to excluded
							 transactions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.169 - Conveyances of coal, oil, natural gas or minerals

Current through Register Vol. 54, No. 28, July 13, 2024
Instruments evidencing an interest in all or a fixed
						  amount of unremoved coal, oil, natural gas or minerals in place are taxable if
						  the interest conveyed, transferred, released, demised, vested or confirmed
						  thereby is an estate in fee simple or approximates an estate in fee
						  simple.
The provisions of this §
														91.169 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 1 Pa. Code §
														91.193 (relating to excluded
							 transactions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.170 - Rule in Baehr Bros. v. Commonwealth, 487 Pa. 233, 409 A.2d 326 (1979)

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
						rules
.
(1) A document will be
						excludible from tax if each of the following requirements is satisfied:
(i) The document stands in the place of two
						or more other writings.
(ii) Each
						of the writings for which the document stands would be excludible from tax
						under this article and effective notwithstanding the insolvency, bankruptcy or
						other legal disability of the signatories thereto.
(iii) Title to the affected real estate would
						not revert or be in any way impaired or encumbered by reason of the recordation
						of the writings described in subparagraphs (i) and (ii).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter H - SPECIAL SITUATIONS › Section 91.171 - Transfers by operation of law

Current through Register Vol. 54, No. 28, July 13, 2024
Except as provided in §§
												91.152(a) and
						  91.193(b)(1)(i), (7), (12) and
						  (13) (relating to confirmatory deed; and
						  excluded transactions), any writing that satisfies the requirements of the
						  Statute of Frauds and confirms or evidences a transfer of title to real estate
						  that is accomplished by operation of law is taxable on the same basis as a
						  document that effectuates a conveyance or transfer or vests title to real
						  estate.
The provisions of this §
														91.171 adopted under section under
							 section 1107-C of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS › Section 91.191 - General applicability of tax

Current through Register Vol. 54, No. 28, July 13, 2024
Each party to a document is jointly and severally
						  liable for the tax imposed by this chapter, unless the party is an excluded
						  party or the document evidences an excludable transaction.
The provisions of this §
														91.191 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).