53 Pa. Stat. § 6924.409

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 6924.409 - Applicability of personal income tax

Nothing in this chapter shall be construed to authorize a municipality to levy, assess or collect a personal income tax. The authority to levy, assess or collect a personal income tax shall only apply to a school district in which a board of school directors sought to impose a personal income tax under section 321(c) of the Taxpayer Relief Act and the referendum under section 331.2 or 332 of the Taxpayer Relief Act is approved by the electorate under the Taxpayer Relief Act.

53 P.S. § 6924.409

1965, Dec. 31, P.L. 1257, § 409, added 2008, Oct. 15, P.L. 1615, No. 130, § 2, imd. effective.