Q&A with the Pennsylvania Department of Revenue

Are there any plans to propose an amendment to 61 Pa. Code § 91.170 (specifically to Example 1) and RTT Bulletin 2008-01 (specifically Result #4b)?

Jun 30, 2011
Q:

In light of the criticism that the Department misinterpreted the Pennsylvania Supreme Court’s 1996 decision in Allebach regarding the assignment of real estate contracts, are there any plans to propose an amendment to 61 Pa. Code § 91.170 (specifically to Example 1) and RTT Bulletin 2008-01 (specifically Result #4b)?

A:

The Department does not believe that it misinterpreted the Allebach decision and does not believe that it misapplied the principles from the decision in its RTT regulations. Therefore, the Department does not have any plans to revise its position or regulation, even in light of the criticism. The Department, however, is in the process of drafting a new RTT regulatory package. PICPA was privy to the package as part of the Department’s public outreach.

Therefore, PICPA is aware of all current RTT regulatory proposals.


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These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.