73 Pa. Stat. § 820.901

Current through Pa Acts 2024-35, 2024-56

Section 820.901 - 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.

73 P.S. § 820.901

1998, Oct. 6, P.L. 705, No. 92, § 901, imd. effective. Amended 2000, Dec. 20, P.L. 841, No. 119, § 6, imd. effective.