Collections
Pennsylvania Code
Title 61
Part I
Subpart A
Chapter 4
61 Pa. Code Ch. 4
Interest
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4.1
Definitions and scope.
4.2
Rate of interest.
4.3
Taxes subject to interest.
4.4
Rate of interest applicable to unpaid taxes.
4.5
Computation of interest on unpaid taxes.
4.6
Overpayment.
4.7
Termination of interest.
4.8
Refunds.
4.9
Application dates.
4.10
Payment without prejudice.
4.11
Appeal.