The following words and phrases as defined in § 13 of the Local Tax Enabling Act (53 P.S. § 6913),
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when used in this Part, shall have the meanings ascribed to them in Local Tax Enabling Act.
A. Association.
B. Business.
C. Corporation.
D. Current year (Note: for the year 1969, "current year" shall commence January 18, 1969).
E. Domicile.
F. Earned income.
G. Employer.
H. Income Tax Officer or Officer.
I. Net profits.
J. Nonresidents.
K. Person or individual.
L. Preceding year.
M. Resident.
N. Succeeding year.
O. Taxpayer.
2. Editor's Note: See now 53 P.S. § 6924.301.