Not sure why this was necessary, but the Pa. Department of Revenue has issued a bulletin confirming that same-sex marriages will be recognized for inheritance tax and realty transfer tax purposes following the decision in Whitewood v. Wolf, 992 F. Supp. 2d 410 (M.D. Pa. 2014).

The bulletin also states that “Financial institutions shall treat joint accounts titled in the names of individuals in a same-sex marriage as accounts held by ‘husband’ and ‘wife.'” Not sure that the Dept. of Revenue has that kind of authority over financial institutions, but it’s still nice to know what they think.

Inheritance Tax Bulletin 2015-01; Realty Transfer Tax Bulletin 2015-01.