ARTICLE V. PERSONAL INCOME TAX
| Chap. | Sec. |
101. GENERAL PROVISIONS … 101.1 (View pdf)
103. IMPOSITION AND DETERMINATION OF TAX … 103.1 (View pdf)
105. ESTATES AND TRUSTS … 105.1 (View pdf)
107. PARTNERSHIPS AND ASSOCIATIONS … 107.1 (View pdf)
108. DISTRIBUTIONS … 108.1 (View pdf)
109. NONRESIDENT INDIVIDUALS … 109.1 (View pdf)
111. CREDITS AGAINST TAX … 111.1 (View pdf)
113. WITHHOLDING OF TAX … 113.1 (View pdf)
115. ESTIMATED TAX … 115.1 (View pdf)
117. RETURN AND PAYMENT OF TAX … 117.1 (View pdf)
119. LIABILITIES AND ASSESSMENT—PROCEDURE AND
ADMINISTRATION … 119.1 (View pdf)
121. FINAL RETURNS … 121.1 (View pdf)
123. POVERTY INCOME … 123.1 (View pdf)
125. PERSONAL INCOME TAX PRONOUNCEMENTS—
STATEMENTS OF POLICY … 125.11
(View pdf)
The provisions of this Article V issued under the Tax Reform Code of 1971 (72 P. S. § § 7101—8203), unless otherwise noted.
The provisions of this Article V adopted February 18, 1972, 2 Pa.B. 259; amended March 3, 1972, 2 Pa.B. 408, unless otherwise noted.
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