An instrument creating, transferring or extinguishing ground rent is taxable upon the same basis as other deeds.

Authority

The provisions of this § 91.163 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

Source

The provisions of this § 91.163 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.