Regulation #15-397: Single Factor Apportionment

Exempts student loan assets that are owned or held by an entity created for the securitization of student loans from the Capital Stock/Franchise Tax

Regulation Details
IRRC Number 1910 Proposed Regulation Received January 13, 1998
Agency Name Department of Revenue PA Bulletin Publish Date January 24, 1998
Regulation Status Final-Form Close of Public Comment February 23, 1998
PA Code 61 Pa. Code Chapter 155
61 Pa. Code Chapter 170 		Final Due By February 23, 2000
Analysts Assigned Mary Lou Harris  (MLH)
John H. Jewett  (JHJ)
James M. Smith  (JMS)
 IRRC Comments Due March 26, 1998
Final-Form Regulation Received October 07, 1998
Public Meeting Date November 05, 1998
Published as Final December 05, 1998
Actions Taken
IRRC Approval November 05, 1998
House Committee Deems Regulation Approved October 28, 1998
Senate Committee Deems Regulation Approved October 28, 1998

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