61 Pa. Code § 123.1

Current through Register Vol. 54, No. 45, November 9, 2024

Section 123.1 - Special tax provisions for poverty

For the taxable year 1974 and each year thereafter, a claimant who meets the standards of eligibility set forth in this chapter is subject to a separate class of taxation and entitled to the benefit of the special tax provisions as provided in this chapter. Application for benefits shall be made on Schedule SP. A claimant filing for benefits hereunder may not file a joint Form PA-40 return with their spouse. A claimant shall file separately.

61 Pa. Code § 123.1

The provisions of this §123.1 adopted June 13, 1975, effective 6/14/1975, 5 Pa.B. 1561.