§ 8715 — Rules and regulations

Pennsylvania § 8715

• Jurisdiction: Pennsylvania
• Title 53: MUNICIPALITIES GENERALLY
• Part: PART VII
• Ch. 87: OTHER SUBJECTS OF TAXATION
• Subch.: EARNED INCOME AND NET PROFITS TAX

Text

Taxes imposed under section 8711 (relating to earned income and net profits tax) will be subject to all regulations adopted under section 13 of the Local Tax Enabling Act. A school district may adopt regulations for the processing of claims for credits or exemptions under sections 8713 (relating to credits) and 8714 (relating to earned income and net profits tax exemption).

Legislative History

References in Text.Section 13 of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, referred to in this section, is repealed.