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)

Authority

   The provisions of this Article V issued under the Tax Reform Code of 1971 (72 P. S. § §  7101—8203), unless otherwise noted.

Source

   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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