Pennsylvania § 8708 Taxation of electing partnerships

Pennsylvania Statutes

§ 8708 — Taxation of electing partnerships

Pennsylvania § 8708

Title 15CORPORATIONS AND UNINCORPORATED ASSOCIATIONS

PartPART III

Ch. 87ELECTING PARTNERSHIPS

This text of Pennsylvania § 8708 (Taxation of electing partnerships) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

15 Pa. Cons. Stat. § 8708 (2026).

Text

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).

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