Section 1107-D. Proceeds of Judicial Sale.--The tax imposed under this article shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made. The sheriff or other officer conducting the sale shall pay the tax imposed under this article out of the first moneys paid to the sheriff or officer in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax imposed under this article, the purchaser shall be liable for the remaining tax.
(1107-D added July 7, 2005, P.L.149, No.40)
Compiler's Note: Section 24(5)(viii) of Act 40 of 2005, which added section 1107-D, provided that section 1107-D shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of section 24(5).