Collections
Pennsylvania Code
Title 61
Part I
Subpart B
Article V
Personal Income Tax
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101
General Provisions
103
Imposition and Determination of Tax
105
Estates and Trusts
107
Partnerships and Associations
108
Distributions
109
Nonresident Individuals
111
Credits Against Tax
113
Withholding of Tax
115
Estimated Tax
117
Return and Payment of Tax
119
Liabilities and Assessment—Procedure and Administration
121
Final Returns
123
Poverty Income
125
Personal Income Tax Pronouncements—Statements of Policy
141
General Provisions
142
Tax, Imposition and Rate
143
Tax Payments
144
Tax Credits
145
Tax Returns
146
Administration and Collection
147
Interest, Penalties and Costs of Collection
148
Tax Appeals