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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) The department shall prescribe, prepare and furnish stamps to each recorder of deeds, of such denominations and quantities as may be necessary, for the payment of the tax imposed and assessed by this article.
(b) The department shall allow each county a commission equal to one per cent of the face value of the stamps sold or two hundred fifty dollars ($250) whichever is greater. The recorder of deeds shall pay the commission herein allowed to the general fund of the county. The department shall pay the premium or premiums on any bond or bonds required by law to be procured by recorder of deeds for the performance of their duties under this article.
(c) All moneys paid in accordance with this article shall be credited to the General Fund.
(d) At the end of each month, the State Treasurer shall transfer from the General Fund to the Keystone Recreation, Park and Conservation Fund an amount equal to the tax credited to the General Fund under subsection (c) for the previous month multiplied by the applicable transfer factor. The applicable transfer factor for each month shall be as follows:
|
Month |
Transfer Factor |
|---|---|
|
July 1994 through December 2001
|
0.15 |
|
January 2002 through June 2002
|
0.10 |
|
July 2002 through June 2003
|
0.075 |
|
July 2003 through June 2006
|
0.15 |
|
July 2006 through June 2007
|
0.021 |
|
July 2007 and each month thereafter
|
0.15 |
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8106-C. Stamps, commissions, payments and transfers - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8106-c/
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.
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