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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1602-C. Definitions

Current as of January 01, 2026 | Updated by Findlaw Staff

As used in this article--

“Local authority” shall mean a municipal authority or any other body corporate and politic created by one (1) or more political subdivisions pursuant to statute.

“Political subdivision” shall mean any county, city, borough, incorporated town, township, school district, vocational school district, county institution district, local authority or any joint or cooperative body of political subdivisions having the power to enter into contracts.

“Proper invoice” shall mean an invoice which contains or is accompanied by substantiating documentation as the political subdivision involved may require by regulation or contract.

“Qualified small business concern” shall mean any independently owned and operated for-profit business concern, including any person engaged in a trade, employing one hundred or fewer employes operating as a contractor with a political subdivision.

“Received invoice” shall mean any invoice received by a political subdivision on the later of:

1. the date on which the political subdivision's designated payment office or finance center actually receives a proper invoice;  or

2. the date on which the political subdivision accepts the property or service concerned.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1602-C. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1602-c/

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