Applicability

Act 2 of 1971, § 606, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 606

Section 606. Applicability.--Except as provided in section 607, the tax imposed under this article shall apply to taxable years beginning January 1, 1971 and thereafter.

(606 amended June 29, 2002, P.L.559, No.89)