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PHILADELPHIA HOME RULE CHARTER
THE PHILADELPHIA CODE
TITLE 1. GENERAL PROVISIONS
TITLE 2. CITY-COUNTY CONSOLIDATION
TITLE 3. AIR MANAGEMENT CODE
TITLE 4. THE PHILADELPHIA BUILDING CONSTRUCTION AND OCCUPANCY CODE
TITLE 4.1. ELECTRICAL CODE
TITLE 4.2. PROPERTY MAINTENANCE CODE
TITLE 5. FIRE PREVENTION CODE
TITLE 6. HEALTH CODE
TITLE 7. HOUSING CODE
TITLE 8. PLUMBING CODE
TITLE 9. REGULATION OF BUSINESSES, TRADES AND PROFESSIONS
TITLE 10. REGULATION OF INDIVIDUAL CONDUCT AND ACTIVITY
TITLE 11. STREETS
TITLE 12. TRAFFIC CODE
TITLE 13. WATER AND SEWER
TITLE 14. ZONING AND PLANNING
TITLE 15. PARKS AND RECREATION
TITLE 16. PUBLIC PROPERTY
TITLE 17. CONTRACTS AND PROCUREMENT
TITLE 18. COMMERCE AND AVIATION
TITLE 19. FINANCE, TAXES AND COLLECTIONS
TITLE 20. OFFICERS AND EMPLOYEES
TITLE 21. MISCELLANEOUS
TITLE 22. PUBLIC EMPLOYEES RETIREMENT CODE
§ 22-106. Construction.
   (1)   General rules. The rules set forth in subsection 1-103(2) and Section 1-104 of the Code shall apply to this Title.
   (2)   Construction of Title with regard to Tax Code. This Title shall be construed and administered in such manner that the Retirement System will qualify as a qualified pension plan under Section 401(a) of the Tax Code.
   (3)   References to Tax Code and other federal laws. Except as may be otherwise specifically provided, references in this Title to provisions of the Tax Code and other federal laws, including for this purpose administrative regulations promulgated under any thereof, are intended to include such laws and regulations as in effect on the effective date of this Title and as they may hereafter be amended or supplemented or supplanted by successor provisions.

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