INHERITANCE AND ESTATE TAX ACT

[This HTML version of the PA Inheritance and Estate Tax Act represents Article XXI of the Tax Reform Code of 1971, an unconsolidated statute, enacted under Act of 1971, P.L. 6, No. 2, as amended through Act 23 of 2000, signed May 24, 2000.  The changes made by Act 2000-23 are indicated within the Inheritance and Estate Tax Act.  For the cross-reference to Title 72 of Purdon's Pennsylvania Statutes Annotated (72 P.S. §____), substitute the first digit ("2") of each numerical section reference with a "9".]

Part

I. Preliminary Provisions

II. Transfers Subject to Tax

III. Transfers Not Subject to Tax

IV. Rate of Tax

V. Valuation

VI. Deductions

VII. Payment of Tax

VIII. Uniform Act on Interstate Compromise and Arbitration of Inheritance Taxes

IX. Collection of Tax

X. Refund of Tax

XI. Disputed Tax

XII. Entry Into Safe Deposit Box