Example 1. The taxpayer closes one of its facilities with the intention that the closing will be permanent. The facility remains closed for several years, until it can be disposed of. The property would be included in the property factor the year the facility is closed, but would thereafter be excluded.
Example 2. The taxpayer closes its manufacturing facility for a 3-month period during which the facility is refurbished. The property would remain in the property factor.
Example 3. The taxpayer owns certain mineral interests which have been depleted of reasonably recoverable minerals. The mineral interests should be excluded from the property factor thereafter.
61 Pa. Code § 153.28
The provisions of this § 153.28 issued and amended under section 408 of the Tax Reform Code of 1971 (72 P. S. § 7408).