Pennsylvania Consolidated Statutes (Last Updated: January 27, 2015) |
Title20 DECEDENTS, ESTATES AND FIDUCIARIES |
CHAPTER37. APPORTIONMENT OF DEATH TAXES |
§3703. Apportionment of Pennsylvania inheritance tax.
Latest version.
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The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
Notation
1992 Amendment. Section 27(e) of Act 152 provided that the amendment of section 3703 shall apply beginning with the effective date of Act 152.