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§ 8760-D. Department guidelines and regulations

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 XVII-D. Entertainment Production Tax Credit (Refs & Annos)
Subarticle D. Video Game Production (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8760-D
§ 8760-D. Department guidelines and regulations
<Section 51(6) of Act 2016, July 13, P.L. 526, No. 84, provides that the addition of Subarticles C and D of Article XVII-D by that Act shall apply to fiscal years beginning after June 30, 2016.>
The department shall develop written guidelines for the implementation of the provisions of this subarticle. The guidelines shall be in effect until such time as the department promulgates regulations for the implementation of the provisions of this subarticle. The department shall promulgate regulations for the implementation of this subarticle within two years of the effective date of this section.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1760-D, added 2016, July 13, P.L. 526, No. 84, § 30, imd. effective.
72 P.S. § 8760-D, PA ST 72 P.S. § 8760-D
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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