Pennsylvania Statutes Title 68 P.S. Real and Personal Property § 44. Acquisition of lands by devise or descent

Nonresident aliens who acquire agricultural lands in this Commonwealth by devise or descent and who are not designated Class A beneficiaries for inheritance tax purposes shall have three years from the date of so acquiring such title in which to alienate such agricultural lands. Those nonresident aliens who acquire agricultural lands by devise or descent and who qualify as beneficiaries designated Class A for inheritance tax purposes shall have the right to acquire and hold agricultural lands in this Commonwealth upon the same terms as citizens of this Commonwealth.