SUBTITLE II. PROVISIONS RELATING TO TAXES

COLLECTED AND ADMINISTERED BY THE

COLLECTOR OF REVENUE

CHAPTER 1. INCOME TAX

PART I. GENERAL PROVISIONS

SUBPART A. INTRODUCTORY PROVISIONS

§21. Application of Chapter

           The provisions of this Chapter shall apply only to taxable years beginning after December 31, 1949. Income taxes for taxable years beginning prior to January 1, 1950, shall not be affected by the provisions of this Chapter, but shall remain subject to the applicable provisions of Act 21 of 1934, as amended.