72 Pa. Stat. § 9957-C
Current through Pa Acts 2024-53, 2024-56 through 2024-92
An applicant must file an application in a manner prescribed by the department by December 31 of each calendar year for which the applicant claims any exemption, deduction, abatement or credit under this article. No exemption, deduction, abatement or credit may be claimed or received for that calendar year until approval has been granted by the department.
72 P.S. § 9957-C