Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9921-C - State taxes(a) General rule.-- A qualified business or a nonresident under section 2933-C shall receive the exemptions, deductions, abatements or credits as provided in this part for the duration of the strategic development area designation. Exemptions, deductions, abatements or credits shall expire on the date of expiration of the strategic development area designation.(b) Construction.-- The Department of Revenue shall administer, construe and enforce the provisions of this part in conjunction with Articles II, III, IV, VI and IX. 1971, March 4, P.L. 6, No. 2, art. XXIX-C, §2921-C, added 2006, Nov. 20, P.L. 1385, No. 151, § 2, imd. effective.