Home Table of Contents

§ 820.501. State taxes

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 73 P.S. Trade and CommerceEffective: December 9, 2002

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 5. State Taxes (Refs & Annos)
Subchapter A. General Provisions
Effective: December 9, 2002
73 P.S. § 820.501
§ 820.501. State taxes
Currentness
(a) General rule.--A person who is a resident of a subzone, improvement subzone or expansion subzone, a qualified business or a nonresident under section 5131 shall receive the exemptions, deductions, abatements or credits as provided in this chapter and Chapter 7 for the duration of the subzone, improvement subzone or expansion subzone designation. Exemptions, deductions, abatements or credits shall expire on the date of expiration of the subzone, improvement subzone or expansion subzone designation.
(b) Construction.--The Department of Revenue shall administer, construe and enforce the provisions of this chapter in conjunction with Articles II, III, IV, VI, VII, IX and XV of the Tax Reform Code of 1971.2

Credits

1998, Oct. 6, P.L. 705, No. 92, § 501, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 4, imd. effective; 2002, Dec. 9, P.L. 1727, No. 217, § 6, imd. effective.

Footnotes

1
73 P.S. § 820.513.
2
72 P.S. § 7201 et seq., § 7301 et seq., § 7401 et seq., § 7601 et seq., § 7701 et seq., § 7701-A et seq., § 7901 et seq., § 8501 et seq.
73 P.S. § 820.501, PA ST 73 P.S. § 820.501
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document