§ 123.1. Special tax provisions for poverty.

 For the taxable year 1974 and each year thereafter, a claimant who meets the standards of eligibility set forth in this chapter is subject to a separate class of taxation and entitled to the benefit of the special tax provisions as provided in this chapter. Application for benefits shall be made on Schedule SP. A claimant filing for benefits hereunder may not file a joint Form PA-40 return with their spouse. A claimant shall file separately.

Source

   The provisions of this §  123.1 adopted June 13, 1975, effective June 14, 1975, 5 Pa.B. 1561.

---

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.