[Reserved].

Source The provisions of this § 123.2 adopted June 13, 1975, effective June 14, 1975, 5 Pa.B. 1561; reserved March 19, 1993, effective March 20, 1993, 23 Pa.B. 1322. Immediately preceding text appears at serial page (115293). Cross References This section cited in 61 Pa. Code § 123.3 (relating to taxability under special provisions).