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Current as of January 01, 2026 | Updated by Findlaw Staff
An election made pursuant to section 307 1 shall be effective for the taxable year for which the election is made and for each succeeding taxable year unless revoked or terminated.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7307.2. Statutes Effective years of election - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7307-2/
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