Definitions

Act 2 of 1971, § 1791-L, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1791-L

Section 1791-L. Definitions.

The following words and phrases when used in this subarticle shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Qualified project facility." Any of the following:

(1) A project facility as defined in section 1711-L.

(2) A project facility as defined in section 1731-L.

(3) A project facility as defined in section 1751-L.

(4) A project facility as defined in section 1771-L.

"Qualified tax credit recipient." Any of the following who have been awarded a tax credit:

(1) A qualified taxpayer as defined in section 1711-L.

(2) A qualified taxpayer as defined in section 1731-L.

(3) A qualified taxpayer as defined in section 1751-L.

(4) A qualified taxpayer as defined in section 1771-L.

(1791-L added Nov. 3, 2022, P.L.1695, No.108)