Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

61 Pa. Code § 9.11. [Reserved].

§ 9.11. [Reserved].


   The provisions of this §  9.11 adopted March 27, 1992, effective upon publication, but applies retroactively for tax years beginning on or after January 1, 1992, 22 Pa.B. 1477; reserved December 4, 2020, effective December 5, 2020, and is applicable to tax years beginning on or after January 1, 2021, 50 Pa.B. 6905. Immediately preceding text appears at serial pages (249836) and (203025) to (203027).

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