Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article II. Sales and Use Tax |
Chapter 43. Water Well Drillers |
Section 43.2. Definitions
Latest version.
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The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Water well drillerA person who is engaged in the business of water well drilling.
Water well drillingThe operation of exploring, drilling and extracting natural water from the earth. Water well drilling includes the extension, widening, or recasing of the original water well.
The provisions of this § 43.2 adopted October 20, 1972, effective October 21, 1972, 2 Pa.B. 1969.