Duties

Act 2 of 1971, § 1805-F, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1805-F

Section 1805-F. Duties.

(a) Sale of tax credits.--The department shall have the authority to sell up to $100,000,000 in tax credits to qualified taxpayers. The sale of the tax credits shall be in accordance with section 1808-F.

(b) Time of sale.--The sale authorized under subsection (a) may not occur before October 1, 2013.

(c) Transfers of amounts.--((c) deleted by amendment July 8, 2022, P.L.513, No.53).

(1805-F added July 9, 2013, P.L.270, No.52)

Compiler's Note: Section 24(4)(xiii) of Act 53 of 2022 provided that the amendment of section 1805-F(c) shall apply to fiscal years beginning after June 30, 2022.