Section 1102-C.2. Exempt Parties.--The United States, the Commonwealth or any of their instrumentalities, agencies or political subdivisions, or veterans' service organizations shall be exempt from payment of the tax imposed by this article. The exemption under this section shall not, however, relieve any other party to a transaction from liability for the tax.
(1102-C.2 amended Oct. 30, 2017, P.L.672, No.43)
Compiler's Note: Act 84 of 2016 amended section 1102-C.2. Section 51(11)(ii) of Act 84 provided that the amendment shall apply to transfers at least 60 days following the effective date of section 51 of Act 84.
Section 51(11) of Act 84 was amended November 21, 2016, P.L.1517, No.175, retroactive to July 13, 2016.
Section 51(11)(ii)(B) of Act 84, as amended, provided that the amendment shall apply to transfers made after September 12, 2016.