Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1. Short title and definitions

This act shall be known and may be cited as “The Fiscal Code.”

As used in this act,

“Association” shall include partnerships, limited partnerships, joint-stock associations, joint-stock companies, firms, companies, and all other forms of unincorporated enterprise, owned by two or more persons, and, unless in any instance its use is otherwise limited, shall include associations created under the laws of this Commonwealth, and associations created under the laws of another State of the United States, or of a foreign country, and doing business within this Commonwealth;

“Corporation,” “limited partnership,” “joint-stock association,” “joint-stock company,” or “company,” shall, unless in any instance its use is otherwise limited, include a corporation, limited partnership, joint-stock association, joint-stock company, or company, incorporated or created under the laws of this Commonwealth, and a corporation, limited partnership, joint-stock association, joint-stock company, or company, incorporated or created under the laws of another State of the United States, or of a foreign country, and doing business within this Commonwealth;  and

“Date of settlement” and “date of resettlement” shall mean,