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§ 8732-L. Eligibility

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 3, 2023

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-L. Pennsylvania Economic Development for a Growing Economy (PA Edge) Tax Credits (Refs & Annos)
Subarticle C. Pennsylvania Milk Processing
Effective: January 3, 2023
72 P.S. § 8732-L
§ 8732-L. Eligibility
In order to be eligible to receive a tax credit, a company shall demonstrate the following:
(1) The company meets the requirements of a qualified taxpayer.
(2) Confirmation that the company has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined by assessment or determination by the department and not under timely appeal.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-L, § 1732-L, added 2022, Nov. 3, P.L. 1695, No. 108, § 16, effective in 60 days [Jan. 3, 2023].
72 P.S. § 8732-L, PA ST 72 P.S. § 8732-L
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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