61 Pa. Code § 91.169 - Conveyances of coal, oil, natural gas or minerals
Instruments evidencing an interest in all or a fixed amount of unremoved coal, oil, natural gas or minerals in place are taxable if the interest conveyed, transferred, released, demised, vested or confirmed thereby is an estate in fee simple or approximates an estate in fee simple.
Notes
The provisions of this § 91.169 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
This section cited in 1 Pa. Code § 91.193 (relating to excluded transactions).
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