tax record definition
tax record means a record required to be kept under a taxation Act or under a special tax return arrangement;
tax record has the meaning set forth in Section 5.01(a)(i).
tax record shall have the meaning set forth in the Tax Matters Agreement.
More Definitions of tax record
tax record is defined in LTEA, 53 P.S. § 6924.501, and for purposes of this policy includes tax returns and supporting schedules; correspondence with a Taxpayer, Taxpayer accountant, or other Taxpayer representative; and account books and other documents, obtained or created by the Tax Collector as part of administration or collection of Tax. The term includes Tax Receipt Information and Distribution Information required by LTEA, 53 P.S. §§ 6924.509(e) and 6924.513(a)(3), and includes paper records and electronic records. The term “electronic records” includes data and information inscribed on a tangible medium or stored in an electronic or other medium and which is retrievable in perceivable form.
tax record means any record, return, application, document or instrument, whether in written or electronic form, obtained by or on behalf of the Provincial Treasurer under or for the purposes of this Act.
tax record means a record required to be made or kept under a taxation law;