15 Pa. C.S. § 8708

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 8708 - Taxation of electing partnerships

For the purposes of the imposition by the Commonwealth or any political subdivision of any tax or license fee on or with respect to any property, privilege, transaction, subject or occupation, a partnership as to which an election under this chapter is in effect shall be deemed to be a corporation organized and existing under Subpart B of Part II (relating to business corporations).

15 Pa.C.S. § 8708

1992, Dec. 18, P.L. 1333, No. 169, § 3, effective in 60 days.