{"data":{"id":"us-pa/53-pa.c.s.-8715","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8715","heading":"Rules and regulations.","body":"Taxes imposed under section 8711 (relating to earned income and net profits tax) will be subject to all regulations adopted under section 13 of the Local Tax Enabling Act. A school district may adopt regulations for the processing of claims for credits or exemptions under sections 8713 (relating to credits) and 8714 (relating to earned income and net profits tax exemption).","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 87 OTHER SUBJECTS OF TAXATION","SUBCHAPTER B EARNED INCOME AND NET PROFITS TAX"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=87\u0026sctn=15\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"370b24caf14e09101d0463cb3dc00922d09f34cdbe3e1cef45a4e474c481ae9e","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8714","next":"us-pa/53-pa.c.s.-8716"},"notice":"GroundRules: Original legal text. Not legal advice."}