Section 1705-G. Carryover, carryback and refund.
A tax credit cannot be carried back, carried forward or be used to obtain a refund.
(1705-G added July 2, 2012, P.L.751, No.85)
Carryover, carryback and refund
Act 2 of 1971, § 1705-G, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 1705-G