PRINTER'S NO. 721
No. 677 Session of 1997
INTRODUCED BY THOMPSON, ROBBINS, CORMAN, STOUT AND AFFLERBACH,
MARCH 13, 1997
REFERRED TO FINANCE, MARCH 13, 1997
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for evidence of real estate tax
11 payment for purposes of inheritance and estate tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2152 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added August 4,
16 1991 (P.L.97, No.22), is amended to read:
17 Section 2152. Evidence of Payment of Tax for Real Estate in
18 Another County.--When any tax is imposed and paid under this
19 article on real estate located in a county other than that of
20 the register who received payment, the register shall, upon
21 request, immediately forward to the register of the county where
22 the real estate is located a certificate of the payment of the
1 tax on the real estate which shall be entered of record in his
2 office. The register of the county where the real estate is
3 located shall be entitled to a fee of [two dollars ($2)] five
4 dollars ($5) for entering the record of payment to be paid as a
5 part of the administration expenses of the decedent's estate.
6 Section 2. This act shall take effect in 60 days.
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