paragraph.
(4) Include a person or business that utilizes materials
which were transported in a pipeline authorized to operate in
a right-of-way or under a permit granted or renewed under
Chapter 3.
(b) Authorization.--A person or business within an
additional keystone opportunity expansion zone that is
authorized under subsection (a) and that is eligible under
subsection (d) shall be entitled to all tax exemptions,
deductions, abatements or credits set forth under this section
and exemptions for sales and use tax under section 511(a) or
705(a) of the Keystone Opportunity Zone Act for a period of 10
years. Exemptions for sales and use taxes under sections 511 and
705 of the Keystone Opportunity Zone Act shall commence upon
issuance by the department of a certificate under section 307 of
the Keystone Opportunity Zone Act.
(c) Application by political subdivision.--In order to
receive a designation under this section, the department must
receive an application from a political subdivision. The
application must contain the information required under section
302(a)(1), (2)(i) and (ix), (5) and (6) of the Keystone
Opportunity Zone Act. The department, in consultation with the
Department of Revenue, shall review each application and, if
approved, issue a certification of all tax exemptions,
deductions, abatements or credits under this act for the zone
within three months of receipt of the application.
(d) Eligibility for exemptions, deductions, abatements or
credits.--A person or business located in a keystone opportunity
expansion zone designated under subsection (a) that utilizes
materials which are transported in a pipeline authorized to
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