§ 8773-D. Procedure
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 30, 2017
Effective: October 30, 2017
72 P.S. § 8773-D
Formerly cited as PA ST 72 P.S. § 8732-DFormerly cited as PA ST 12 Pa.C.S.A. § 3303
§ 8773-D. Procedure
(2) Except as provided in subsection (c) and upon determining that the taxpayer has paid the applicable application fee not to exceed $300, has met or will meet the minimum rehearsal and tour requirements and has incurred or will incur qualified rehearsal and tour expenses, the department may approve the taxpayer for a tax credit. Applications not approved may be reviewed and considered in subsequent application periods. The department may approve a taxpayer for a tax credit based on its evaluation of the criteria under this subsection.
Credits
1971, March 4, P.L. 6, No. 2, art. XVII-D, § 1773-D, added 2017, Oct. 30, P.L. 672, No. 43, § 35, imd. effective.
72 P.S. § 8773-D, PA ST 72 P.S. § 8773-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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