[Ord. 803, 8/20/2007, § 1]
This Part shall be known as the "Realty Transfer Tax Ordinance
of Oxford Borough."
[Ord. 803, 8/20/2007, § 2]
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or interest in real estate
situated within Oxford Borough, regardless of where the documents
making the transfer are made, executed or delivered, or where the
actual settlements on such transfer took place, as authorized by Article
XI-D, "Local Real Estate Transfer Tax," 72 P.S. § 8101-D
et seq., and administered, collected and enforced under the "Local
Tax Enabling Act," 53 P.S. § 6901 et seq.
[Ord. 803, 8/20/2007, § 3]
As used in this Part, the following terms shall have the meanings
indicated:
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons other than a
private trust or decedent's estate.
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of this commonwealth,
the United States or any other state, territory, foreign country or
dependency.
Any deed, instrument or writing, which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof, unless the consideration is payable over a period of time exceeding 30 years, or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under § 24-402 of this Part.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property, which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
A partnership of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the partnership is continuously owned by members of the same family.
The business of agriculture shall include the leasing to members of
the same family of property, which is directly and principally used
for agricultural purposes. The business of agriculture shall not be
deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
Any trust, other than a business trust, intended as a will
substitute by the settlor, which becomes effective during the lifetime
of the settlor but from which trust distributions cannot be made to
any beneficiaries other than the settlor prior to the death of the
settlor.
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal descendants of any of the foregoing, a spouse
of any of the foregoing and the estate of any of the foregoing. Individuals
related by the half blood or legal adoption shall be treated as if
they were related by the whole blood.
Any trust, other than a business trust or a living trust,
which takes effect during the lifetime of the settlor and for which
the trustees of the trust take title to property primarily for the
purpose of protecting, managing or conserving it until distribution
to the named beneficiaries of the trust. An ordinary trust does not
include a trust that has an objective to carry on business and divide
gains, nor does it either expressly or impliedly have any of the following
features: the treatment of beneficiaries as associates, the treatment
of the interests in the trust as personal property, the free transferability
of beneficial interests in the trust, centralized management by the
trustee or the beneficiaries or continuity of life.
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both, the term "person," as applied to associations, shall include
the responsible members or general partners thereof, and as applied
to corporations, the officers thereof.
All lands, tenements or hereditaments within Oxford Borough,
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees and other improvements, immovables or interests
which by custom, usage or law pass with a conveyance or land, but
excluding permanently attached machinery and equipment in an industrial
plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate.
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
Any interest in real estate which endures for a period of time,
the termination of which is not fixed or ascertained by a specific
number of years, including, without limitation, an estate in fee simple,
life estate or perpetual leasehold.
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold, including without limitation a
leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's
length for actual monetary worth, the amount of the actual consideration
thereto, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed, and ground rents, or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate;
provided, that where such documents shall set forth a nominal consideration,
the value thereof shall be determined from the price set forth in
or actual consideration for the contract of sale.
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties, or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes for the common level
ration factor developed by the Pennsylvania Department of Revenue
for Pennsylvania realty transfer tax base calculations.
In the case of an easement or other interest in real estate,
the value of which is not determinable under Subsection(1) or (2),
the actual monetary worth of such interest.
The actual consideration for or actual monetary worth of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principal of the grantor of a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. 803, 8/20/2007, § 4]
1.
Every person who makes, executes, delivers, accepts or presents for
recording any document or in whose behalf any document is made, executed,
delivered, accepted or presented for recording, shall be subject to
pay for, and in respect to the transaction or any part thereof, a
tax at the rate of 1% of the value of the real estate represented
by such document, which tax shall be payable at the earlier of the
time the document is presented for recording or within 30 days of
acceptance of such document or within 30 days of becoming an acquired
company.
2.
The payment of the tax imposed herein shall be evidenced by the affixing
of an official stamp or writing by the Recorder of Deeds whereon the
date of the payment of the tax, amount of the tax and the signature
of the collecting agent shall be set forth.
3.
It is the intent of this Part that the entire burden of the tax imposed
herein on a person or transfer shall not exceed the limitations prescribed
in the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
No. 511, 53 P.S. § 6901 et seq., so that if any other political
subdivision shall impose or hereafter shall impose such tax on the
same person or transfer, then the tax levied by Oxford Borough under
the authority of that Act shall, during the time such duplication
of the tax exists, except as otherwise provided, be 1/2 of the rate
and such 1/2 rate shall become effective without any action on the
part of Oxford Borough; provided, however, that Oxford Borough and
any other political subdivision which imposes such tax on the same
person or transfer may agree that, instead of limiting their respective
rates to 1/2 of the rate herein provided, they will impose respectively
different rates, the total of which shall not exceed the maximum rate
permitted under the Local Tax Enabling Act.
4.
The tax imposed under § 24-402 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965, P.L. 1257, No. 511, 53 P.S. § 6901 et seq., as amended, known as "The Local Tax Enabling Act"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Oxford Borough, pursuant to § 1102-D of the Tax Reform Code of 1971, 72 P.S. § 8102-D, authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
5.
Any tax imposed under § 24-402 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923, P.L. 207, No. 153, 53 P.S. § 7101 et seq., as amended, known as the "Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in § 806 of the Act of April 9, 1929, P.L. 343, No. 176, 72 P.S. § 806, as amended, known as the "Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
[Ord. 803, 8/20/2007, § 5]
The United States, the Commonwealth of Pennsylvania or any of
their instrumentalities, agencies or political subdivisions shall
be exempt from payment of the tax imposed by this Part. The exemption
of such governmental bodies shall not, however, relieve any other
party to a transaction from liability for the tax.
[Ord. 803, 8/20/2007, § 6]
1.
The tax imposed by § 24-404 shall not be imposed upon:
A.
A transfer to the United States, the Commonwealth of Pennsylvania
or to any of their instrumentalities, agencies or political subdivisions,
by gift, dedication or deed in lieu of condemnation or deed of confirmation
in connection with condemnation proceedings or a reconveyance by the
condemning body of the property condemned to the owner of record at
the time of condemnation, which reconveyance may include property
line adjustments, provided said reconveyance is made within one year
from the date of condemnation.
B.
A document which Oxford Borough is prohibited from taxing under the
Constitution or statutes of the United States.
C.
A conveyance to a municipality, township, school district or county
pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
D.
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
E.
A transfer of division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
F.
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced, provided such transfer
is made within three months of the date of the granting of the final
decree in divorce or the decree of equitable distribution of marital
property, whichever is later, the property or interest therein subject
to such transfer was acquired by the husband and wife or husband or
wife prior to the granting of the final decree in divorce, between
parent and child or the spouse of such child, between brother or sister
or spouse of a brother or sister and brother or sister or the spouse
of a brother or sister and between a grandparent and grandchild or
the spouse of such grandchild, except that a subsequent transfer by
the grantee within one year shall be subject to tax as if the grantor
were making such transfer.
G.
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
H.
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries that are entitled to receive the property
or proceeds from the sale of the property under the trust, whether
or not such beneficiaries are contingent or specifically named. A
trust clause which identifies the contingent beneficiaries by reference
to the heirs of the trust settlor as determined by the laws of the
intestate succession shall not disqualify a transfer from the exclusion
provided by this clause. No such exemption shall be granted, unless
the Recorder of Deeds is presented with a copy of the trust instrument
that clearly identifies the grantor and all possible beneficiaries.
I.
A transfer for no or nominal actual consideration to a trustee of
a living trust from the settlor of the living trust. No such exemption
shall be granted unless the Recorder of Deeds is presented with a
copy of the living trust instrument.
J.
A transfer for no or nominal actual consideration from a trustee
of an ordinary trust to a specifically named beneficiary that is entitled
to receive the property under the recorded trust instrument or to
a contingent beneficiary where the transfer of the same property would
be exempt if the transfer was made by the grantor of the property
into the trust to that beneficiary. However, any transfer of real
estate from a living trust during the settlor's lifetime shall
be considered for the purposes of this Part as if such transfer were
made directly from the settlor to the grantee.
K.
A transfer for no or nominal actual consideration from a trustee
of a living trust after the death of the settlor of the trust or from
a trustee of a trust created pursuant to the will of a decedent to
a beneficiary to whom the property is devised or bequeathed.
L.
A transfer for no or nominal actual consideration from the trustee
of a living trust to the settlor of the living trust if such property
was originally conveyed to the trustee by the settlor.
M.
A transfer for no or nominal actual consideration from trustee to
successor trustee.
N.
A transfer for no or nominal actual consideration between principal
and agent or straw party for the purpose of placing a mortgage or
ground rent upon the premises; or from or to an agent or straw party
where, if the agent or straw party were his principal, no tax would
be imposed under this Part. Where the document by which title is acquired
by a grantee or agreement of value fails to set forth that the property
was acquired by the grantee from, or for the benefit of his principal,
there is a rebuttable presumption that the property is the property
of the grantee in his individual capacity if the grantee claims an
exemption from taxation under this paragraph.
O.
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the Department of Revenue reasonably determines that
the primary intent for such merger, consolidation or division is avoidance
of the tax imposed by this Part.
P.
A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
Q.
A transfer from a nonprofit industrial development agency or authority
to a grantee of property conveyed by the grantee to that agency or
authority as security for a debt or the grantee or a transfer to a
nonprofit industrial development agency or authority.
R.
A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primary
purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy
production, pollution control, warehousing or agriculture.
(2)
The agency or authority has the full ownership interest in the
real estate transferred.
S.
A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
T.
Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transfer or for commercial
purposes.
U.
A transfer to a conservancy which possesses a tax exempt status pursuant
to § 501(c)(3) of the Internal Revenue Code of 1954 [68A
Stat. 3, 26 U.S.C. § 501(c)(3)] and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open space opportunities; or a transfer from such a conservancy
to the United States, the commonwealth or to any of their instrumentalities,
agencies or political subdivisions; or any transfer from such a conservancy
where the real estate is encumbered by a perpetual agricultural conservation
easement, as defined by the Act of June 30, 1981, P.L. 128, No. 43,
known as the "Agricultural Area Security Law," and such conservancy
has owned the real estate for at least two years immediately prior
to the transfer.
V.
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family, which
directly owns at least 75% of each class of the stock thereof.
W.
A transfer of real estate devoted to the business of agriculture
to a family farm partnership by a member of the same family, which
family directly owns at least 75% of the interests in the partnership.
X.
A transfer between members of the same family of an ownership interest
in a real estate company, family farm corporation or family farm partnership,
which owns real estate.
Y.
A transaction wherein the tax due is $1 or less.
Z.
Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof.
AA.
A transfer by the owner of previously occupied residential premises
to a builder of new residential premises when such previously occupied
residential premises is taken in trade by such builder as part of
the consideration from the purchaser of a new previously, unoccupied
single-family residential premises.
BB.
A transfer between corporations operating housing projects pursuant
to the housing and redevelopment assistance law and the shareholders
thereof.
CC.
On a conveyance to a trustee under a recorded trust agreement for
the express purpose of holding title in trust as security for a debt
contracted at the time of the conveyance under which the trustee is
not the lender and requiring the trustee to make reconveyance to the
grantor-borrower upon the repayment of the debt.
2.
In order to exercise any exclusion provided in this section, the
true, full and complete value of the transfer shall be shown on the
statement of value. A copy of the Pennsylvania Realty Transfer Tax
Statement of Value may be submitted for this purpose. For leases of
coal, oil, natural gas or minerals, the statement of value may be
limited to an explanation of the reason such document is not subject
to tax under this Part.
[Ord. 803, 8/20/2007, § 7]
Except as otherwise provided in § 24-406, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and association are entities separate from their members, partners, stockholders or shareholders.
[Ord. 803, 8/20/2007, § 8]
1.
A real estate company is an acquired company upon a change in the
ownership interest in the company, however affected, if the change
does not affect the continuity of the company; and of itself or together
with prior changes has the effect of transferring, directly or indirectly,
90% or more of the total ownership interest in the company within
a period of three years.
2.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of acquisition
or transfer of assets that are devoted to the business of agriculture,
it fails to meet the minimum requirements of a family farm corporation
under this Part.
3.
A family farm partnership is an acquired company when, because of
voluntary or involuntary dissolution, it ceases to be a family farm
partnership or when, because of transfer of partnership interests
or because of acquisition or transfer of assets that are devoted to
the business of agriculture, it fails to meet the minimum requirements
of a family farm partnership under this Part.
4.
Within 30 days after becoming an acquired company, the company shall
present a declaration of acquisition with the Recorder of Deeds of
each county in which it holds real estate for the affixation of documentary
stamps and recording. Such declaration shall set forth the value of
real estate holdings of the acquired company in such country. A copy
of the Pennsylvania Realty Transfer Tax Declaration of Acquisition
may be submitted for this purpose.
[Ord. 803, 8/20/2007, § 9]
1.
Where there is a transfer of a residential property by a licensed
real estate broker, which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit of the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
due upon the transfer.
2.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the proceeding year as consideration
for the purchase of new, previously unoccupied, residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3.
Where there is a transfer of real estate which is leased by the grantor,
a credit for the amount of tax paid at the time of the lease shall
be given the grantor toward the tax due upon the transfer.
4.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carry-over credit
shall be allowed.
[Ord. 803, 8/20/2007, § 10]
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease will be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
[Ord. 803, 8/20/2007, § 11]
The tax herein imposed shall be fully paid and have priority
out of the proceeds of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made, except the state realty
transfer tax and the sheriff, or other officer conducting the sale,
shall pay the tax herein imposed out of the first moneys paid to him
in connection therewith. If the proceeds of the sale are insufficient
to pay the entire tax herein imposed, the purchaser shall be liable
for the remaining tax.
[Ord. 803, 8/20/2007, § 12]
1.
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983, P.L. 40, No. 21, the Recorder of Deeds shall be the
collection agent for the local realty transfer tax, including any
amount payable to Oxford Borough based on a redetermination of the
amount of tax due by the Commonwealth of Pennsylvania of the Pennsylvania
realty transfer tax, without compensation from Oxford Borough.
2.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the Recorder of Deeds
shall not accept for recording such a deed, unless it is accompanied
by a statement of value showing what taxes are due each municipality.
3.
On or before the tenth of each month, the Recorder of Deeds shall
pay over to Oxford Borough all local realty transfer taxes collected,
less 2% for use of Chester County, together with a report containing
the information as is required by the Commonwealth of Pennsylvania
in reporting collections of the Pennsylvania realty transfer tax.
The 2% commission shall be paid to Chester County.
4.
Upon a re-determination of the amount of realty transfer tax due
by the Commonwealth of Pennsylvania, the Recorder of Deeds shall rerecord
the deed or record the additional realty transfer tax form only when
both the commonwealth and local amounts and a rerecording or recording
fee has been tendered.
[Ord. 803, 8/20/2007, § 13]
Every document lodged with or presented to the Recorder of Deeds
for recording shall set forth therein, and as a part of such document,
the true, full and complete value thereof or shall be accompanied
by a statement of value executed by a responsible person connected
with the transaction showing such connection and setting forth the
true, full and complete value thereof or the reason, if any, why such
document is not subject to tax under this Part. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
The provisions of this section shall not apply to any excludable real
estate transfers, which are exempt from taxation based on family relationship.
Other documents presented for affixation of stamps shall be accompanied
by a certified copy of the document and statement of value executed
by a responsible person connected with the transaction showing such
connection and setting forth the true, full and complete value thereof
or the reason, if any, why such document is not subject to tax under
this Part.
[Ord. 803, 8/20/2007, § 14]
1.
If any part of any underpayment of tax imposed by this Part is due
to fraud, there shall be added to the tax an amount equal to 50% of
the underpayment.
2.
In the case of failure to record a declaration required under this
Part on the date prescribed thereto, unless it is shown that such
failure is due to reasonable cause, there shall be added to the tax
5% of the amount of such tax if the failure is for not more than one
month, with an additional 5% for each additional month or fraction
thereof during which such failure continues, not exceeding 50% in
the aggregate.
[Ord. 803, 8/20/2007, § 15]
The tax imposed by this Part shall become a lien upon the lands,
tenements or hereditaments, or any interest therein, lying, being
situated, wholly or in part within the boundaries of Oxford Borough,
which lands, tenements, hereditaments, or interest therein, are described
in or conveyed by or transferred by the deed which is the subject
of the tax imposed, assessed and levied by this Part, said lien to
begin at the time when the tax under this Part is due and payable
and continue until discharge by payment or in accordance with the
law, and the Solicitor is authorized to file a municipal or tax claim
in the Court of Common Pleas of Chester County in accordance with
the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S.
§ 7101 et seq., its supplements and amendments.
[Ord. 803, 8/20/2007, § 16]
All taxes imposed by this Part, together with interest and penalties
prescribed herein, shall be recoverable as other debts of like character
are recovered.
[Ord. 803, 8/20/2007, § 17]
The Oxford Borough Council is charged with enforcement and collection
of the tax and is empowered to regulate and enforce reasonable regulations
for enforcement and collection of the tax. The regulations, which
have been promulgated by the Pennsylvania Department of Revenue under
72 P.S. § 8101-C et seq., are incorporated into and made
a part of this Part.
