§ 8902-D. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 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-D. Keystone Opportunity Zones, Keystone Opportunity Expansion Zones and Keystone Opportunity Improvement Zones (Refs & Annos)
Part I. Preliminary Provisions
Effective: July 13, 2016
72 P.S. § 8902-D
§ 8902-D. 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.” As defined in section 103 of the KOZ Act.1
“Department.” The Department of Community and Economic Development of the Commonwealth.
“Keystone opportunity expansion zone.” As defined in section 103 of the KOZ Act.
“Keystone opportunity zone.” As defined in section 103 of the KOZ Act.
“KOZ Act.” The act of October 6, 1998 (P.L. 705, No. 92),2 known as the Keystone Opportunity Zone, Keystone Opportunity Expansion Zone and Keystone Opportunity Improvement Zone Act.
“Person.” As defined in section 103 of the KOZ Act.
“Political subdivision.” As defined in section 103 of the the KOZ Act.
“Qualified business.” As defined in section 103 of the KOZ Act.
“Qualified political subdivision.” As defined in section 103 of the KOZ Act.
“Subzone.” As defined in section 103 of the KOZ Act.
“Unoccupied parcel.” As defined in section 103 of the KOZ Act.
Credits
1971, March 4, P.L. 6, No. 2, art. XIX-D, § 1902-D, added 2016, July 13, P.L. 526, No. 84, § 43, imd. effective.
72 P.S. § 8902-D, PA ST 72 P.S. § 8902-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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