PA · constitutions
Pa. Const. art. VIII, § 3
Reciprocal exemptions
Taxation laws may grant exemptions or rebates to residents, or estates of residents, of other States which grant similar exemptions or rebates to residents, or estates of residents, of Pennsylvania.
History
(Nov. 6, 1928, 1927 P.L.1049, J.R.12) Adoption. Unless otherwise noted, the provisions of present Article VIII (formerly Article IX) were adopted December 16, 1873, 1874 P.L.3, effective January 1, 1874. The article number was changed from IX to VIII by proclamation of the Governor of July 7, 1967, P.L.1063.
Provenance
- Source
- palegis.us
- Retrieved
- 2026-09-30
- Edition
- supplied-2026-09-30
- Content hash
1df2e1339bbfa137e6775a701b20393f527b57ba2d07741896affec63cbe61a7
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.