Introduction to PA Inheritance
and Estate Tax Act
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This section of the web site contains the PA
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".
For ease of navigation, links between Chapters, Subchapters, Sections, Parts and
are present, including cross-references between the two statutes.
Also, a separate key word search feature is provided for each statute. The search function will
locate words by Parts for the Inheritance and Estate Tax Act since each Part is one
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To access this search feature, click on the corresponding hyperlink above.
THIS VERSION OF THE PA INHERITANCE AND ESTATE TAX ACT IS PROVIDED "AS IS" AND THERE IS NO WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING (BUT NOT LIMITED TO)
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