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Current as of January 01, 2026 | Updated by Findlaw Staff
No corporation or limited partnership association organized for manufacturing purposes, whose manufacturing plant or plants, in whole or in part, are or may be leased to another corporation, limited partnership, individual or individuals, shall, by reason of such leasing, be deprived of the exemption from taxation upon its capital stock or any part thereof, to which under existing laws it would be entitled if such lease had not been made.
All acts or parts of acts inconsistent herewith are hereby repealed.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1893. Exemption not to be destroyed by leasing plant - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1893/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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