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Pennsylvania Code
Title 61
Part I
Subpart B
Article V
Chapter 113
61 Pa. Code Ch. 113
Withholding of Tax
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113.1
Employers required to withhold tax.
113.2
Compensation subject to withholding.
113.3
Computing withholding of Pennsylvania Personal Income Tax.
113.3a
Employer identification number.
113.3b
Registration.
113.4
Time and place for filing reconciliation and withholding statements.
113.5
Payment of taxes and filing of deposit statements.
113.6
Employer’s filing dates and filing of deposit statements.
113.7
Correcting mistakes.
113.8
Records to be kept.
113.9
Use of prescribed forms.
113.10
Extensions of time.
113.11
Special deposits and trust accounts.
113.12
Liability of employer for withheld taxes.
113.13
Failure of employer to withhold.
113.14
Designation of third parties to perform acts required of employers.
113.15
When withholding not required.
113.16
Enforceable trust fund.