72 Pa. Stat. § 8715-D

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

Section 8715-D - Determination of Pennsylvania production expenses.

In prescribing standards for determining which production expenses are considered Pennsylvania production expenses for purposes of computing the credit provided by this subarticle, the department shall consider:

(1) The location where services are performed.

(2) The location where supplies are consumed.

(3) Other factors the department determines are relevant.

72 P.S. § 8715-D

Added by P.L. TBD 2016 No. 84, § 27, eff. 7/13/2016.