72 Pa. Stat. § 7307.21

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

Section 7307.21 - Treatment of unincorporated entities with single owners

Unless subject to tax under Article IV, an unincorporated entity that has a single owner shall be disregarded as an entity separate from its owner.

72 P.S. § 7307.21

1971, March 4, P.L. 6, No. 2, § 307.21, added 2001, June 22, P.L. 353, No. 23, § 9, effective 7/1/2001.