Pennsylvania BFR Grants Petitioner’s Request for Refund of Inheritance Tax

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision granting a refund of inheritance tax to the estate of petitioner. The estate had initially paid inheritance tax on property transferred to petitioner’s son, who was 21 years old at the time. However, Pennsylvania law exempts transfers to children 21 or younger from a natural parent from inheritance tax. The BFR found that the son qualified for this exemption based on his date of birth of Feb. 18, 2003, and ordered the Department of Revenue to issue a refund to the estate plus interest. [Pa. Bd. of Fin. & ...