§ 7307.1. Manner of making election
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2006
Effective: July 7, 2006
72 P.S. § 7307.1
§ 7307.1. Manner of making election
(a) An election made pursuant to section 3071 shall be made in such manner as prescribed by the department.
(b) An election under section 307 may be made for any taxable year at any time during the preceding taxable year or at any time on or before the due date or extended due date of the small corporation's tax return under Article IV2.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 307.1, added 1983, Dec. 23, P.L. 370, No. 90, § 4, effective Jan. 1, 1984. Amended 2006, July 6, P.L. 319, No. 67, § 5, imd. effective.
72 P.S. § 7307.1, PA ST 72 P.S. § 7307.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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