61 Pa. Code § 91.223
A declaration of acquisition shall be filed in accordance with § 91.203 (relating to declaration of acquisition) with respect to family farm real estate held on the date the family farm partnership became acquired.
The provisions of this § 91.223 issued under section 1107-C of the Tax Reform Code of 1971 (72 P.S. § 8107-C).
The provisions of this § 91.223 adopted December 14, 2007, effective December 15, 2007, 37 Pa.B. 6516.
This section cited in 61 Pa. Code § 91.113 (relating to imposition of tax on declarations of acquisitions).