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2012 Pennsylvania Consolidated Statutes
Title 17 - CREDIT UNIONS
Chapter 5 - Corporate Powers, Duties and Safeguards
Section 517 - Taxation

     § 517.  Taxation.
        A credit union incorporated under or subject to this title
     shall be deemed an institution for savings, and its assets,
     together with all the accumulation therein, shall not be subject
     to taxation except as to real estate owned by it. The shares of
     a credit union shall not be subject to a capital stock bonus tax
     or a stock transfer tax when issued by the corporation.

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