§ 8758-D. Penalty
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016
Effective: July 13, 2016
72 P.S. § 8758-D
§ 8758-D. Penalty
<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.>
A taxpayer which claims a tax credit and fails to incur the amount of qualified video game production expenses agreed to in section 1753-D(c)(3)1 for a video game in that taxable year shall repay to the Commonwealth the amount of the video game production tax credit claimed under this subarticle for the video game.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1758-D, added 2016, July 13, P.L. 526, No. 84, § 30, imd. effective.
Footnotes
72 P.S. § 8753-D.
72 P.S. § 8758-D, PA ST 72 P.S. § 8758-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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