Section 2171. Sale by Heir, Devisee or Fiduciary.--If real property subject to the lien of taxes imposed by this article is sold or exchanged or otherwise disposed of by an heir, devisee or fiduciary, and if the inheritance tax, together with interest, is paid on all property reported in the tax return, including the property sold, which property has been appraised and tax assessed, the lien of any unpaid tax imposed by this article shall cease as to the property sold.
(2171 added Aug. 4, 1991, P.L.97, No.22)