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§ 8804-H. Approval of tax credit

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 3, 2019

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-H. Tax Credits Relating to Beginning Farmers (Refs & Annos)
Effective: September 3, 2019
72 P.S. § 8804-H
§ 8804-H. Approval of tax credit
Currentness
(a) General rule.--The tax credit may be claimed only after approval and certification by the department. The department shall review the application of a tax credit in consultation with the Department of Agriculture.
(b) Tax clearance.--Before an application is approved, the Department of Revenue must find that the applicant has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined at settlement or assessment or as otherwise determined by the Department of Revenue.

Credits

1971, March 4, P.L. 6, No. 2, art. XVIII-H, § 1804-H, added 2019, July 2, P.L. 399, No. 65, § 1, effective in 60 days [Sept. 3, 2019].
72 P.S. § 8804-H, PA ST 72 P.S. § 8804-H
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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