Home Table of Contents

§ 820.701. Local 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 7. Local Taxes (Refs & Annos)
Effective: December 9, 2002
73 P.S. § 820.701
§ 820.701. Local taxes
Currentness
(a) General rule.--Every political subdivision in which a designated subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301(d) or (f),1 as is applicable. Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the subzone designation.
(b) Expansion rule.--Every political subdivision in which a designated expansion subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301.1(d) or (e),2 as is applicable. Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the expansion subzone designation.
(c) Improvement rule.--Every political subdivision in which a designated improvement subzone is located shall exempt, deduct, abate or credit local taxes in accordance with ordinances and resolutions adopted under section 301.2(d).3 Failure to exempt, deduct, abate or credit local taxes shall result in the revocation of the improvement subzone designation.

Credits

1998, Oct. 6, P.L. 705, No. 92, § 701, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 701, imd. effective; 2002, Dec. 9, P.L. 1727, No. 217, § 6, imd. effective.

Footnotes

1
73 P.S. § 820.301.
2
73 P.S. § 820.301a.
3
73 P.S. § 820.301b.
73 P.S. § 820.701, PA ST 73 P.S. § 820.701
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document