Section 6924.301 - Definitions(a) The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Contingent fee audit" means an audit of a taxpayer's books and records for which the collection fee is based on a percentage of tax assessed or collected, or both.
"Family farm corporation" means a Pennsylvania corporation at least seventy-five percent of the assets of which are devoted to the business of agriculture, which business, for the purposes of this definition, shall not be deemed to include:
(i) recreational activities, such as, but not limited to, hunting, fishing, camping, skiing, show competition or racing;(ii) the raising, breeding or training of game animals or game birds, fish, cats, dogs or pets or animals intended for use in sporting or recreational activities;(iv) stockyard and slaughterhouse operations; or(v) manufacturing or processing operations of any kind: Provided, however, That at least seventy-five percent of all of the stock of the corporation must be owned by members of the same family."Members of the same family" means an individual, such individual's brothers and sisters, the brothers and sisters of such individual's parents and grandparents, the ancestors and lineal descendents of any of the foregoing and a spouse of any of the foregoing. Individuals related by the half blood or by legal adoption shall be treated as if they were related by the whole blood.
"Private collection agency" means a business entity or person appointed to audit taxpayers and collect delinquent taxes.
(b) As used in this chapter, the terms "business entity," "earned income," "employer," "net profits," "private agency," "public agency" and "tax bureau" shall have the same meanings as those terms given in section 501.1965, Dec. 31, P.L. 1257, § 301, added 2008, July 2, P.L. 197, No. 32, § 3.1, imd. effective. Amended 2018, May 4, P.L. 102, No. 18, § 1, effective in 60 days [July 3, 2018].