Source: https://www.reedsmith.com/en/perspectives/2013/05/reed-smith-marcellus-shale-tax-update
Timestamp: 2018-02-20 19:27:50
Document Index: 36543322

Matched Legal Cases: ['§ 32', '§ 7201', '§ 32', '§ 7602', '§ 155', '§ 155']

Reed Smith Marcellus Shale Tax Update | Perspectives | Reed Smith LLP
Reed Smith Marcellus Shale Tax Update
Recycle, Reuse, Reduce Your Tax Burdens
For more information on Reed Smith’s Marcellus Shale tax and state tax practice, including information on the scope of Pennsylvania’s exemptions for pollution-control devices, contact the authors of this Alert.
1. 61 Pa. Code § 32.35(a)(2)(ii).
2. See Kelly Run Sanitation, Inc. v. Commonwealth, 487 A.2d 58 (Pa. Cmwlth., 1985).
5. In Pennsylvania, the "mining" exemption is found under the "manufacturing exemption." 72 P.S. § 7201(c); 61 Pa. Code § 32.1
6. 72 P.S. § 7602.1. See also, 61 Pa. Code § 155.11.
7. 61 Pa. Code § 155.11(a).
8. See Cambria CoGen Company v. Commonwealth, Dep’t. of Envtl. Resources, 1995 WL 75063 (Pa. Env. Hrg. Bd. 1995).
9. See id.; The York Water Co. v. Commonwealth, Dep’t. of Envtl. Resources, 1995 WL 347899 (Pa. Env. Hrg. Bd. 1995).
10. Thanks to Brent Beissel, Esq., an associate in the State Tax Group in Reed Smith’s Philadelphia office, for his contributions to this Alert.
Client Alert 2013-138
Capabilities: Energy & Natural Resources Executive Compensation, Tax and Wealth Planning State Tax