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§ 8910-E. Claiming the credit

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 12, 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 XIX-E. Mixed-Use Development Tax Credit (Refs & Annos)
Effective: September 12, 2016
72 P.S. § 8910-E
§ 8910-E. Claiming the credit
Currentness
(a) General rule.--Upon presenting a tax credit certificate issued and verified by the agency to the department, the qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.
(b) Time period.--Presentation must be made no later than the last day of the second calendar month of the calendar year in which the credit is available. No tax credit will be provided unless the qualified taxpayer provides presentation to both the agency and to the department.

Credits

1971, March 4, P.L. 6, No. 2, art. XIX-E, § 1910-E, added 2016, July 13, P.L. 526, No. 84, § 43, effective in 60 days [Sept. 12, 2016].
72 P.S. § 8910-E, PA ST 72 P.S. § 8910-E
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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