Introduction to Title 20 and PA Inheritance and Estate Tax Act
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This section of the web site contains Title 20 of the PA Consolidated Statutes (the "Probate, Estates & Fiduciaries Code") and the PA Inheritance and Estate Tax Act.
Title 20 contains all of the provisions enacted through Acts 2000-118, 2000-120, and 2000-137, all enacted on December 20, 2000.
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 cross-references 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 Chapter for Title 20 or by web page since each Chapter is one web page and 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.
THESE VERSIONS OF PA TITLE 20 AND PA INHERITANCE AND ESTATE TAX ACT ARE 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.
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