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§ 8705-A.1. Administering agency training

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 30, 2021

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-a.1. Tax Credit and Tax Benefit Administration (Refs & Annos)
Effective: July 30, 2021
72 P.S. § 8705-A.1
§ 8705-A.1. Administering agency training
Currentness
(a) Training.--An administering agency shall provide agency employees, representatives and agents of the administering agency that assist applicants with applications with training on all of the following:
(1) The requirements for a tax credit or tax benefit.
(2) Advising an applicant that has been issued a tax credit or tax benefit of the duty of the applicant to file reports concerning use of the tax credit or tax benefit as required by the laws of this Commonwealth.
(3) Conducting site inspections to verify compliance with the requirements relating to application for and issuance of a tax credit or tax benefit.
(4) Conducting scheduled and unscheduled visits to the site of a taxpayer to ensure compliance with the requirements of the tax credit or tax benefit.
(b) (Reserved).

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-A.1, § 1705-A.1, added 2021, June 30, P.L. 124, No. 25, § 13, effective in 30 days [July 30, 2021].
72 P.S. § 8705-A.1, PA ST 72 P.S. § 8705-A.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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