Section 302. Recapture of Tax.--(a) Notwithstanding the provisions of section 301.1(f)(1), if any stock of a family farm corporation is transferred to a person who is not a family member within ten years from the date of the conveyance from a sole proprietor family member to a family farm corporation, the tax imposed by this article shall become immediately due and payable.
(b) (Deleted by amendment).
(302 renumbered from 2.1 and amended July 2, 2008, P.L.197, No.32)