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COMMONWEALTH OF PENNSYLVANIA

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61 Pa. Code § 117.7. Time for filing returns and paying tax.

§ 117.7. Time for filing returns and paying tax.

 All persons required to make and file returns under §  117.1 (relating to general requirements of a return) shall, without assessment, notice or demand, pay the tax required to be reported as due on a return at the time prescribed in §  117.1 for filing a return, determined without regard to any extension of time for filing the return. Payment of the tax should accompany the return when filed.

Authority

   The provisions of this §  117.7 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. §  7354).

Source

   The provisions of this §  117.7 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (324637).


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