Introduction to PA Inheritance and Estate Tax Act -- Web Entry Page

<body> <p align="center"><b><font size="5">Introduction to PA Inheritance and Estate Tax Act</font></b></p> <p align="left"><a href="../Title%2072/Title%2072.htm">Go Directly to Inheritance and Estate Tax Act</a>        <a href="../Title%2072/search.htm">Search Inheritance and Estate Tax Act</a></p> <p>This section of the web site contains the PA Inheritance and Estate Tax Act.  </p> <p>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. <a name="2111">§</a>____), substitute the first digit ("2") of each numerical section reference with a "9". </p> <p>For ease of navigation, links between Chapters, Subchapters, Sections, Parts and cross-references are present, including cross-references between the two statutes.</p> <p>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 web page.  When you access a page, you can locate the key word on a particular page, by using the "Find" function in your browser.  This will highlight the word in that chapter (on that web page).  In both Microsoft Internet Explorer and Netscape Navigator, the "Find" feature is under the "Edit" function in the menu bar.  To access this search feature, click on the corresponding hyperlink above.  </p> <blockquote> <p><b><span style="background-color: #FFFFFF"><font color="#800000"><a name="Disclaimer/Copyright">Disclaimer/Copyright</a></font></span></b></p> </blockquote> <p>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) ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT.</p> <p><font color="#800000"><b>HTML Version Copyright 2000 Aligned Partners Trust Company</b></font>.  Permission is given to view and print the document and copy the printed document, but any other duplication, republication, or distribution of this HTML version is strictly prohibited.</p> <p> </p> <p>This page uses frames, but your browser doesn't support them.</p> </body>