The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
(Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 37 - Apportionment of Death Taxes
Section 3701 - Power of decedent
Section 3702 - Equitable apportionment of Federal estate tax
Section 3703 - Apportionment of Pennsylvania inheritance tax
Section 3704 - Apportionment of Pennsylvania estate tax
Section 3705 - Apportionment of Federal generation-skipping tax
Section 3706 - Enforcement of contribution or exoneration of Federal estate tax