Pennsylvania Act 1961-160 — INHERITANCE TAX COMMISSIONS IN PHILADELPHIA - DISPOSITION

Act text

INHERITANCE TAX COMMISSIONS IN PHILADELPHIA - DISPOSITION
                  Act of Jun. 7, 1961, P.L. 275, No. 160              Cl. 72
                                  AN ACT

     Transferring inheritance tax commissions of the Register of
        Wills of Philadelphia County to the Department of Revenue.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Inheritance tax commissions paid annually to the
     Register of Wills of Philadelphia County shall hereafter be paid
     directly to the Department of Revenue.
        Section 2.  The Department of Revenue shall transfer the
     inheritance tax commissions formerly paid directly to the
     Register of Wills of Philadelphia County to the City Treasurer
     in order that the commissions may then be paid to the Register
     of Wills of Philadelphia County after proper city pension
     deductions are made.
        Section 3.  Section 21, act of June 20, 1919 (P.L.521),
     entitled, as amended, "An act providing for the imposition and
     collection of certain taxes upon the transfer of property
     passing from a decedent who was a resident of this Commonwealth
     at the time of his death, and of property within this
     Commonwealth of a decedent who was a nonresident of the
     Commonwealth at the time of his death; defining and taxing
     transfers made in contemplation of death; defining as a transfer
     and taxing the right of survivorship in property as to which
     such right exists; and making it unlawful for any corporation of
     this Commonwealth, or national banking association located
     therein, to transfer the stock of such corporation or banking
     association, standing in the name of any such decedent, until
     the tax on the transfer thereof has been paid; and providing
     penalties; and citing certain acts for repeal," amended June 4,
     1937 (P.L.1597), is repealed in so far as it is inconsistent
     herewith.
        Section 4.  This act shall take effect immediately.