A declaration of acquisition shall be filed in accordance with § 91.203 (relating to declaration of acquisition) with respect to family farm realty held on the date the family farm corporation became acquired.

Authority

The provisions of this § 91.213 issued under section 1107-C of the Tax Reform Code of 1971 (72 P.S. § 8107-C).

Source

The provisions of this § 91.213 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.