Limited and Future Interests

Act 2 of 1971, § 2168, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2168

Section 2168. Limited and Future Interests.--In the case of a transfer of any estate, income or interest for a term of years, for life or for other limited period, or constituting a future interest, the taxes imposed by this article, together with any interest on the tax, shall remain a lien until paid upon the entire real property by which the estate, income or interest is supported, or of which it is a part, and the lien shall be limited to the real property so transferred.

(2168 added Aug. 4, 1991, P.L.97, No.22)