DEPARTMENT OF REVENUE Corporate Net Income Tax [31 Pa.B. 5156] For purposes of implementing the Corporate Net Income Tax amendments in section 11 of the act of June 22, 2001 (P. L. 353, No. 23) applicable for taxable years beginning after December 31, 2000, the Department of Revenue (Department) is hereby providing notice that any type of entity that was made subject to Corporate Net Income tax by these amendments must complete and file REV-1640 CT, Pennsylvania S Corporation Election, with the Department on or before October 1, 2001, to have a Pennsylvania S Corporation election in effect for tax year 2001.
LARRY P. WILLIAMS,
Secretary[Pa.B. Doc. No. 01-1654. Filed for public inspection September 7, 2001, 9:00 a.m.]
