{"data":{"id":"us-pa/17-pa.c.s.-517","jurisdiction":"us-pa","citation":"17 Pa.C.S. § 517","heading":"Taxation.","body":"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.","path":["Title 17 - CREDIT UNIONS","CHAPTER 5 CORPORATE POWERS, DUTIES AND SAFEGUARDS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=17\u0026div=0\u0026chpt=5\u0026sctn=17\u0026subsctn=0","current_through":"2024-03-04 (Statute Update stamp, 17 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:23Z","sha256":"3c5c8f0542b88a310606f9703384c6e49300d4255b0521b5b5fdec212b01cc93","source_id":"us-pa","stale":false,"prev":"us-pa/17-pa.c.s.-516","next":"us-pa/17-pa.c.s.-701"},"notice":"GroundRules: Original legal text. Not legal advice."}