Section 91.235. Application of credits

Latest version.

If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carryover of the tax credit will be allowed.

The provisions of this § 91.235 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notation

Authority

The provisions of this § 91.235 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');