§ 8802. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 31, 2014
Effective: October 31, 2014
72 P.S. § 8802
Formerly cited as PA ST 35 P.S. § 6120.2
§ 8802. Definitions
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Business firm.” An entity authorized to do business in this Commonwealth and subject to the taxes imposed by Article III, IV, VI, VII, VIII, IX or XV.1 This term also includes a natural person as such or as a member of a partnership or a shareholder in a Pennsylvania S corporation and estates and trusts receiving income as set forth in section 1803.2
“Department.” The Department of Revenue of the Commonwealth.
“Leave of absence period.” The period, not exceeding five working days or the hourly equivalent of five working days per employee, during which a business firm provides a paid leave of absence to the employee for the purpose of organ or bone marrow donation. The term does not include a period during which an employee utilizes any annual leave or sick days that the employee has been given by the employer.
“Pass-through entity.” A partnership or Pennsylvania S corporation as defined in section 301(n.0) and (s.2),3 respectively.
Credits
1971, March 4, P.L. 6, No. 2, art. XVIII, § 1802, added 2014, Oct. 31, P.L. 2925, No. 193, § 1, imd. effective.
Footnotes
72 P.S. §§ 7301 et seq., 7401 et seq., 7601 et seq. (expired), 7701 et seq., 7801 et seq., 7901 et seq., 8501 et seq.
72 P.S. § 8803.
72 P.S. § 7301.
72 P.S. § 8802, PA ST 72 P.S. § 8802
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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