Section 1735-L. Carryover, carryback and refund.
A tax credit cannot be carried back, carried forward or be used to obtain a refund.
(1735-L added Nov. 3, 2022, P.L.1695, No.108)
Carryover, carryback and refund
Act 2 of 1971, § 1735-L, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 1735-L