72 Pa. Stat. § 9951-C

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

Section 9951-C - Transferability

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

72 P.S. § 9951-C

1971, March 4, P.L. 6, No. 2, art. XXIX-C, § 2951-C, added 2006, Nov. 20, P.L. 1385, No. 151, § 2, imd. effective.