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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Deleted by 2009, Oct. 9, P.L. 451, No. 48, § 5.2, imd. effective.
(b) Except as set forth in subsection (b.1), any checkoff established under this part and applicable for the first time in a taxable year beginning after December 31, 2009, shall expire four years after the beginning of such first taxable year.
(b.1) Notwithstanding subsection (b), the checkoffs established in sections 315.2, 315.3, 315.4, 315.7, 315.8, 315.10 and 315.11 1 shall not expire.
(c) Deleted by 2017, Oct. 30, P.L. 672, No. 43, § 10, imd. effective.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7315.9. Operational provisions - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7315-9/
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