53 Pa. Stat. § 18200.901

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 18200.901 - Transferability

Any exemption, deduction, abatement or credit provided to any person or qualified business under Chapter 5 or 7 is nontransferable and cannot be applied, used or assigned to any other person, business or tax account.

53 P.S. § 18200.901

2004, Dec. 1, P.L. 1750, No. 226, § 901, imd. effective.