Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 8238 (December 30, 2023).

61 Pa. Code § 119.29. Procedure for claiming special tax provisions.

§ 119.29. Procedure for claiming special tax provisions.

 The following procedures shall be employed for claiming the special tax provisions:

   (1)  The claimant may claim the special tax provisions upon the expiration of his taxable year by completing a Special Tax Provisions Schedule (Schedule SP) and filing it in conjunction with the annual return required under the provisions of this article.

   (2)  If the claimant is required to file an estimated tax return under the provisions of this article, he may utilize the special tax provisions in computing the tax due with such returns.

Source

   The provisions of this §  119.29 adopted June 12, 1975, effective 5 Pa.B. 1561.



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