Section 1812-D. Penalty.
A taxpayer who claims a credit under this article but fails to meet the standards under section 1804-D shall repay the full amount of the tax credit to the Commonwealth.
(1812-D added July 9, 2008, P.L.922, No.66)
Penalty
Act 2 of 1971, § 1812-D, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 1812-D