Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2026 | Updated by Findlaw Staff
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 case of resident decedents. The registers of wills shall pay over to the general fund of the county for the use of the county a percentage of the gross amount collected during any year, as follows: four and one-quarter per centum upon the tax collected, if such tax shall amount to a sum of two hundred thousand ($200,000) dollars or less; one and three-quarters per centum on the amounts collected in excess of two hundred thousand ($200,000) dollars and up to and including one million ($1,000,000) dollars; and one-half of one per centum on the amounts collected in excess of one million ($1,000,000) dollars.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2381. Registers of wills; percentage of tax to counties - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-2381/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)