Section 802. Procedure; Enforcement; Penalties.--Parts III, IV, V, VI and VII of Article IV are incorporated by reference into this article insofar as they are applicable to the tax imposed hereunder. The taxable value of shares under this article shall be apportioned under the provisions of section 701.4, except that, in addition, for purposes of section 701.4(3), receipts from the issuance of title insurance shall be located in the state in which the real property that is insured is located.
(802 amended June 16, 1994, P.L.279, No.48)