53 Pa. Stat. § 18200.901
Current through Pa Acts 2024-53, 2024-56 through 2024-111
Any exemption, deduction, abatement or credit provided to any person or qualified business under Chapter 5 or 7 is nontransferable and cannot be applied, used or assigned to any other person, business or tax account.
53 P.S. § 18200.901