72 Pa. Stat. § 8717-D
Current through Pa Acts 2024-53, 2024-56 through 2024-92
A taxpayer which claims a tax credit and fails to incur the amount of qualified film production expenses agreed to in section 1712-D(c)(3) for a film in that taxable year shall repay to the Commonwealth the amount of the film production tax credit claimed under this subarticle for the film.
72 P.S. § 8717-D