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§ 8717-D. Penalty

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-D. Entertainment Production Tax Credit (Refs & Annos)
Subarticle B. Film Production (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8717-D
Formerly cited as PA ST 72 P.S. § 8708-D
§ 8717-D. Penalty
Currentness
A taxpayer which claims a tax credit and fails to incur the amount of qualified film production expenses agreed to in section 1712-D(c)(3)1 for a film in that taxable year shall repay to the Commonwealth the amount of the film production tax credit claimed under this subarticle for the film.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1708-D, added 2007, July 25, P.L. 373, No. 55, § 7, imd. effective. Renumbered as § 1717-D and amended 2016, July 13, P.L. 526, No. 84, § 29, imd. effective.

Footnotes

1
72 P.S. § 8712-D.
72 P.S. § 8717-D, PA ST 72 P.S. § 8717-D
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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