Pennsylvania Statutes
§ 8715 — Rules and regulations
Pennsylvania·Title 53 MUNICIPALITIES GENERALLY·Part PART VII·Ch. 87 OTHER SUBJECTS OF TAXATION·Subch. EARNED INCOME AND NET PROFITS TAX
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).
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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the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, referred to in this section, is repealed.
Nearby Sections
15
§ 8702
Continuity of tax§ 8703
Adoption of referendum§ 8712
Collections§ 8713
Credits§ 8715
Rules and regulations