Section 3

Act 160 of 1961, § 3, under INHERITANCE TAX COMMISSIONS IN PHILADELPHIA - DISPOSITION.

Act 160 of 1961, § 3

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has been paid; and providing penalties; and citing certain acts for repeal," amended June 4, 1937 (P.L.1597), is repealed in so far as it is inconsistent herewith.