Taxes imposed under section 8711 (relating to earned income and net profits tax) will be subject to all regulations adopted under section 13 of the Local Tax Enabling Act. A school district may adopt regulations for the processing of claims for credits or exemptions under sections 8713 (relating to credits) and 8714 (relating to earned income and net profits tax exemption).
References in Text. Section 13 of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, referred to in this section, is repealed.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 87 - Other Subjects of Taxation
Section 8701 - General tax authorization
Section 8702 - Continuity of tax
Section 8703 - Adoption of referendum
Section 8704 - Public referendum requirements for increasing property taxes previously reduced
Section 8705 - Local tax study commission
Section 8706 - Property tax limits on reassessment
Section 8711 - Earned income and net profits tax
Section 8714 - Earned income and net profits tax exemption
Section 8715 - Rules and regulations
Section 8716 - Procedure and administration
Section 8717 - Disposition of earned income and net profits tax revenue
Section 8721 - Hotel room rental (Repealed)
Section 8722 - Local option cigarette tax in school districts of the first class
Section 8723 - Local sales tax revenues in cities of the first class