Pennsylvania Statutes Title 71 P.S. State Government § 665. Waiver of realty transfer tax; allocation (Adm. Code § 2505)

(a) The Department of Revenue may, in the case of a transfer of real property from the Commonwealth to a nonprofit organization where that organization will utilize the property for a drug or alcohol abuse rehabilitation program, waive the collection of the realty transfer tax imposed under Article XI-C of the act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971.”  1

(b) Notwithstanding the limitation contained in section 7 of the act of July 2, 1993 (P.L. 359, No. 50), known as the “Keystone Recreation, Park and Conservation Fund Act,”  2 moneys in the Keystone Recreation, Park and Conservation Fund designated for the State System of Higher Education shall be made available quarterly during the fiscal year beginning July 1, 1994.