Section 2106. Imposition of Tax.--An inheritance tax for the use of the Commonwealth is imposed upon every transfer subject to tax under this article at the rates specified in section 2116.
(2106 added Aug. 4, 1991, P.L.97, No.22)
Imposition of Tax
Act 2 of 1971, § 2106, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 2106