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§ 8805. Procedures

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 31, 2014

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 XVIII. Organ and Bone Marrow Donation Credit (Refs & Annos)
Effective: October 31, 2014
72 P.S. § 8805
Formerly cited as PA ST 35 P.S. § 6120.5
§ 8805. Procedures
Currentness
(a) Deadline for filing applications.--Applications for tax credits shall be filed not later than the 15th day of the fourth month following the close of the business firm's taxable year.
(b) Notification of tax credit authorization and incomplete applications.--
(1) The department shall notify the business firm regarding the authorization of tax credits, including the amount of the credit available.
(2) The department may return an incomplete application to the business firm or request additional information, documents or signatures from the business firm.
(3) An application shall be complete and processible only if it is signed by an authorized representative of the business firm and contains the individual's or entity's name, identifying numbers, address and sufficient proof, which the department may require at its discretion, including written verification by a physician or similar documentation of the length and purpose of the donor's leave and the amount of the employee's compensation and costs associated with temporary replacement help and proof that temporary replacement help is needed because of the donor's leave.
(c) Appeals.--Appeals from determinations made pursuant to this article shall be made through the administrative provisions of this act, applicable to the particular taxes against which the business firm or its members, shareholders or beneficiaries claim such credits.

Credits

1971, March 4, P.L. 6, No. 2, art. XVIII, § 1805, added 2014, Oct. 31, P.L. 2925, No. 193, § 1, imd. effective.
72 P.S. § 8805, PA ST 72 P.S. § 8805
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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