Section 326. Regulations.
A school district that imposes:
(1) an earned income and net profits tax authorized under section 321(b) shall be subject to Chapter 5 of the Local Tax Enabling Act and may adopt procedures for the processing of claims for credits or exemptions under sections 323, 324 and 325; or ((1) amended Feb. 12, 2020, P.L.8, No.5)
(2) a personal income tax authorized under section 321(c) shall be subject to all regulations adopted by the Department of Revenue in administering the tax due to the Commonwealth under Article III of the Tax Reform Code.
Compiler's Note: Section 36 of Act 32 of 2008 provided that section 326 is repealed insofar as it is inconsistent with Act 32.