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§ 820.306. Residency

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 73 P.S. Trade and CommerceEffective: December 23, 2003

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 73 P.S. Trade and Commerce (Refs & Annos)
Chapter 16B. Pennsylvania Keystone Opportunity Zone Act (Refs & Annos)
Chapter 3. Keystone Opportunity Zones (Refs & Annos)
Effective: December 23, 2003
73 P.S. § 820.306
§ 820.306. Residency
Currentness
In order to qualify each year for a tax exemption, deduction, abatement or credit under this act, a person shall be domiciled and shall reside in a subzone, expansion subzone or improvement subzone for a period of 184 consecutive days during each taxable year, which may begin on the date of designation by the department or on the date the person first resides within the subzone, expansion subzone or improvement subzone.

Credits

1998, Oct. 6, P.L. 705, No. 92, § 306, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 4, imd. effective; 2003, Dec. 23, P.L. 360, No. 51, § 4, imd. effective.
73 P.S. § 820.306, PA ST 73 P.S. § 820.306
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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