PRINTER'S NO. 1160
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
939
Session of
2015
INTRODUCED BY ARGALL, VULAKOVICH, EICHELBERGER, COSTA AND
McILHINNEY, JULY 7, 2015
REFERRED TO FINANCE, JULY 7, 2015
AN ACT
Amending the act of June 20, 1919 (P.L.521, No.258), entitled,
as amended, "An act providing for the imposition and
collection of certain taxes upon the transfer of property
passing from a decedent who was a resident of this
Commonwealth at the time of his death, and of property within
this Commonwealth of a decedent who was a nonresident of the
Commonwealth at the time of his death; defining and taxing
transfers made in contemplation of death; defining as a
transfer and taxing the right of survivorship in property as
to which such right exists; and making it unlawful for any
corporation of this Commonwealth, or national banking
association located therein, to transfer the stock of such
corporation or banking association, standing in the name of
any such decedent, until the tax on the transfer thereof has
been paid; and providing penalties; and citing certain acts
for repeal," changing the rate of commission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 21 of the act of June 20, 1919 (P.L.521,
No.258), referred to as the Transfer Inheritance Tax Law,
amended December 19, 1986 (P.L.1732, No.207), is amended to
read:
Section 21. The registers of wills shall, immediately upon
assuming office, file with the Department of Revenue the bond
hereinafter required for the collection of the said tax in the
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