The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument.

Authority

The provisions of this § 91.102 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

Source

The provisions of this § 91.102 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.