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2010 Pennsylvania Code
Title 53 - MUNICIPALITIES GENERALLY
Chapter 87 - Other Subjects of Taxation
8715 - Rules and regulations.

     § 8715.  Rules and regulations.
        Taxes imposed under section 8711 (relating to earned income
     and net profits tax) will be subject to all regulations adopted
     under section 13 of the Local Tax Enabling Act. A school
     district may adopt regulations for the processing of claims for
     credits or exemptions under sections 8713 (relating to credits)
     and 8714 (relating to earned income and net profits tax
     exemption).

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