Section 513. Residency considerations.
If a person completes the residency requirements under section 306 or if a nonresident realizes income attributable to business activity or property within a subzone, improvement subzone or expansion subzone on or before the end of the tax year, the person may claim the exemptions from income for the items set forth in section 512 for that portion of the tax year that the person was a resident or for that portion of the tax year during which the area is designated as a subzone, improvement subzone or expansion subzone.
(513 amended Dec. 9, 2002, P.L.1727, No.217)