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§ 7315.9. Operational provisions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017

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 III. Personal Income Tax (Refs & Annos)
Part VI-a. Contributions of Refunds by Checkoff (Refs & Annos)
Effective: October 30, 2017
72 P.S. § 7315.9
§ 7315.9. Operational provisions
Currentness
(a) Deleted by 2009, Oct. 9, P.L. 451, No. 48, § 5.2, imd. effective.
(b) Except as set forth in subsection (b.1), any checkoff established under this part and applicable for the first time in a taxable year beginning after December 31, 2009, shall expire four years after the beginning of such first taxable year.
(b.1) Notwithstanding subsection (b), the checkoffs established in sections 315.2, 315.3, 315.4, 315.7, 315.8, 315.10 and 315.111 shall not expire.
(c) Deleted by 2017, Oct. 30, P.L. 672, No. 43, § 10, imd. effective.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 315.9, added 2005, July 7, P.L. 149, No. 40, § 5, imd. effective. Amended 2007, July 25, P.L. 373, No. 55, § 3, imd. effective; 2009, Oct. 9, P.L. 451, No. 48, § 5.2, imd. effective; 2013, July 9, P.L. 270, No. 52, § 12, imd. effective; 2017, Oct. 30, P.L. 672, No. 43, § 10, imd. effective.

Footnotes

1
72 P.S. §§ 7315.2, 7315.3, 7315.4, 7315.7, 7315.8, 7315.10, 7315.11.
72 P.S. § 7315.9, PA ST 72 P.S. § 7315.9
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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