Section 1732-L. Eligibility.
In order to be eligible to receive a tax credit, a company shall demonstrate the following:
(1) The company meets the requirements of a qualified taxpayer.
(2) Confirmation that the company has filed all required State tax reports and returns for all applicable taxable years and paid any balance of State tax due as determined by assessment or determination by the department and not under timely appeal.
(1732-L added Nov. 3, 2022, P.L.1695, No.108)