For the purposes of the imposition by the Commonwealth or any political subdivision of any tax or license fee on or with respect to any property, privilege, transaction, subject or occupation, a partnership as to which an election under this chapter is in effect shall be deemed to be a corporation organized and existing under Subpart B of Part II (relating to business corporations).
15 Pa.C.S. § 8708
Taxation of electing partnerships
Known as the Associations Code
The act spans §§ 15-101 to 15-9507 (683 sections).
(Dec. 18, 1992, P.L.1333, No.169, eff. 60 days)
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.