Section 306. Residency.
In order to qualify each year for a tax exemption, deduction, abatement or credit under this act, a person shall be domiciled and shall reside in a subzone, expansion subzone or improvement subzone for a period of 184 consecutive days during each taxable year, which may begin on the date of designation by the department or on the date the person first resides within the subzone, expansion subzone or improvement subzone.
(306 amended Dec. 23, 2003, P.L.360, No.51)