Home Table of Contents

§ 7307.2. Effective years of election

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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 IV-a. Pennsylvania S Corporations
72 P.S. § 7307.2
§ 7307.2. Effective years of election
Currentness
An election made pursuant to section 3071 shall be effective for the taxable year for which the election is made and for each succeeding taxable year unless revoked or terminated.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 307.2, added 1983, Dec. 23, P.L. 370, No. 90, § 4, effective Jan. 1, 1984.

Footnotes

1
72 P.S. § 7307.
72 P.S. § 7307.2, PA ST 72 P.S. § 7307.2
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document