61 Pa. Code § 91.234 - Tax paid on land contract
If there is a conveyance by deed of real estate which was previously sold under a contract for a deed by the grantor, the grantor shall receive a credit for the amount of tax paid on the land contract on the tax due upon the deed. To claim the credit, a statement of value shall accompany the document. For computation, see the example in § 91.231 (relating to transfers by real estate brokers).
Notes
The provisions of this § 91.234 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).
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