Source

The provisions of this § 9.11 adopted March 27, 1992, effective upon publication, but applies retroactively for tax years beginning on or after January 1, 1992, 22 Pa.B. 1477; reserved December 4, 2020, effective December 5, 2020, and is applicable to tax years beginning on or after January 1, 2021, 50 Pa.B. 6905. Immediately preceding text appears at serial pages (249836) and (203025) to (203027).