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§ 8913-D. Extension for keystone opportunity expansion zone

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: June 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 XIX-D. Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones (Refs & Annos)
Part II. Keystone Opportunity Zones (Refs & Annos)
Effective: June 30, 2021
72 P.S. § 8913-D
§ 8913-D. Extension for keystone opportunity expansion zone
Currentness
(a) General rule.--The department may approve an application to grant an extension for a parcel located within a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone upon application by a political subdivision.
(b) Application.--This section shall apply to a parcel located within a keystone opportunity zone, keystone opportunity expansion zone or keystone opportunity improvement zone that expires in 2022, if the parcel is located within a county of the third class with a population of at least 350,000 but less than 410,000 based on the 2010 Federal decennial census.
(c) Extension period.--An extension granted under this section shall be for a period of five years.

Credits

1971, March 4, P.L. 6, No. 2, art. XIX-D, § 1913-D, added 2021, June 30, P.L. 124, No. 25, § 20, imd. effective.
72 P.S. § 8913-D, PA ST 72 P.S. § 8913-D
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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