73 Pa. Stat. § 820.907
Current through P.A. Acts 2023-32
(a) Requirement.--Except as set forth in subsection (b), an applicant must file an application in a manner prescribed by the department by December 31 of each calendar year for which the applicant claims any exemption, deduction, abatement or credit under this act.
(b) Extension or waiver.--Upon request of the applicant, the department may extend or waive the application deadline for good cause shown if the political subdivision does not object to the waiver or extension.
(c) Approval.--No exemption, deduction, abatement or credit may be claimed or received for that calendar year until approval has been granted by the department.
73 P.S. § 820.907