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§ 8705-J. Claim of tax credit

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XVII-J. Coal Refuse Energy and Reclamation Tax Credit (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8705-J
§ 8705-J. Claim of tax credit
Currentness
(a) General rule.--A qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.
(b) Coal refuse use.--A tax credit may be claimed against a qualified tax liability for a taxable year which begins in the same calendar year that the qualified coal refuse was used at the eligible facility to generate the tax credit.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-J, § 1705-J, added 2016, July 13, P.L. 526, No. 84, § 33, imd. effective.
72 P.S. § 8705-J, PA ST 72 P.S. § 8705-J
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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