Chapter 4

61 Pa. Code Ch. 4

Interest

4.1Definitions and scope.4.2Rate of interest.4.3Taxes subject to interest.4.4Rate of interest applicable to unpaid taxes.4.5Computation of interest on unpaid taxes.4.6Overpayment.4.7Termination of interest.4.8Refunds.4.9Application dates.4.10Payment without prejudice.4.11Appeal.
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