Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 50 Pa.B. 1334 (February 29, 2020).

Pennsylvania Code



TITLE 61



REVENUE

 PART I. Department of Revenue
  Subpart A. General Provisions
      Chapter 1. Preliminary Provisions   
      Chapter 2. Employment Incentive Payment Credit   
      Chapter 3. Revenue Information System   
      Chapter 4. Interest   
      Chapter 5. Payments by Electronic Funds Transfer   
      Chapter 6. Tax Amnesty Program   
      Chapter 7. Board of Appeals   
      Chapter 8. [Reserved]   
      Chapter 8a. Enforcement   
      Chapter 9. Revenue Pronouncements—Statements of Policy   
      Chapter 11. Organ and Bone Marrow Donor Tax Credit   
  Subpart B. General Fund Revenues
   Article I. Parimutuel Collections
      Chapter 21. General Provisions   
   Article II. Sales and Use Tax
      Chapter 31. Imposition   
      Chapter 32. Exemptions   
      Chapter 33. Computation of Tax   
      Chapter 34. Registration, Recordkeeping and Returns   
      Chapter 35. Tax Examinations and Assessments   
      Chapter 36. Appeals   
      Chapter 37. [Reserved]   
      Chapter 38. Hotel Occupancy Tax   
      Chapter 38a. Hotel Occupancy Tax Pronouncements—Statement of Policy   
      Chapter 39. Transient Vendors   
      Chapter 41. Manufacturing; Processing   
      Chapter 42. Broadcasting   
      Chapter 43. Water Well Drillers   
      Chapter 44. Farming and Dairying   
      Chapter 45. Public Utilities   
      Chapter 46. Construction Contractors   
      Chapter 47. Rentals   
      Chapter 48. Exempt Organizations   
      Chapter 49. Food and Beverages   
      Chapter 50. Purchases for Resale   
      Chapter 51. Motor Vehicles   
      Chapter 52. Physicians and Dentists   
      Chapter 53. Clothing   
      Chapter 54. Purchase Price   
      Chapter 55. Services   
      Chapter 56. Multistate Sales   
      Chapter 57. Retail Sales, Restaurants, Bars and Clubs   
      Chapter 58. Miscellaneous   
      Chapter 60. Sales and Use Tax Pronouncements—Statements of Policy   
   Article III. Cigarette and Beverage Taxes
      Chapter 71. General Provisions   
      Chapter 72. Cigarette Dealer Licenses   
      Chapter 73. Emergency and Limited Malt Beverage Tax Credit   
      Chapter 74. Malt Beverage Tax   
      Chapter 75. [Reserved]   
      Chapter 76. Unfair Sales of Cigarettes   
      Chapter 77. [Reserved]   
      Chapter 79. [Reserved]   
      Chapter 81. Spirituous and Vinous Liquor Taxes   
      Chapter 83. [Reserved]   
      Chapter 85. [Reserved]   
   Article IV. County Collections
      Chapter 91. Realty Transfer Tax   
      Chapter 93. Inheritance Tax Division   
      Chapter 94. Inheritance Tax Pronouncements—Statements of Policy   
   Article V. Personal Income Tax
      Chapter 101. General Provisions   
      Chapter 103. Imposition and Determination of Tax   
      Chapter 105. Estates and Trusts   
      Chapter 107. Partnerships and Associations   
      Chapter 108. Distributions   
      Chapter 109. Nonresident Individuals   
      Chapter 111. Credits Against Tax   
      Chapter 113. Withholding of Tax   
      Chapter 115. Estimated Tax   
      Chapter 117. Return and Payment of Tax   
      Chapter 119. Liabilities and Assessment—Procedure andAdministration   
      Chapter 121. Final Returns   
      Chapter 123. Poverty Income   
      Chapter 125. Personal Income Tax Pronouncements—Statements of Policy   
   Article V-A. School District Personal Income Tax
      Chapter 141. General Provisions   
      Chapter 142. Tax, Imposition and Rate   
      Chapter 143. Tax Payments   
      Chapter 144. Tax Credits   
      Chapter 145. Tax Returns   
      Chapter 146. Administration and Collection   
      Chapter 147. Interest, Penalties and Costs of Collection   
      Chapter 148. Tax Appeals   
   Article VI. Corporation Taxes
      Chapter 151. General Provisions   
      Chapter 153. Corporate Net Income Tax   
      Chapter 155. Capital Stock Tax and Foreign Franchise Tax   
      Chapter 157. Foreign Excise Tax [Reserved]   
      Chapter 158. Mutual Thrift Institutions Tax   
      Chapter 159. Public Utility Realty Tax   
      Chapter 160. Utilities Gross Receipts Tax   
      Chapter 161. Unauthorized Insurance Companies   
      Chapter 162. Insurance Companies Subject to Tax in this Commonwealth   
      Chapter 170. Corporation Tax Pronouncements—Statements of Policy   
  Subpart C. Liquid Fuels Tax
      Chapter 301. General Provisions   
      Chapter 303. Tax Refunds for Political Subdivisions   
      Chapter 305. Licensed Dealer-Users   
      Chapter 307. Proof of Authority   
      Chapter 309. Interstate Shipment   
      Chapter 311. [Reserved]   
      Chapter 313. Motor Carriers Road Regulations   
      Chapter 315. Exempt Sales   
      Chapter 351. Oil Company Franchise Tax   
      Chapter 353. [Reserved]   
  Subpart D. Senior Citizens Property Tax or Rent Rebate
      Chapter 401. Assistance   
      Chapter 403. Filing of Claims   
      Chapter 405. Appeal Procedure   
      Chapter 407. Adoption and Promulgation of Regulations and Rulings   
 PART II. Auditor General
  Subpart A. Police and Firemen
      Chapter 501. Pension Funds   
  Subpart B. University Students
      Chapter 511. Resident Status of Students [Reserved]   
  Subpart C. Audits of State-Aided Institutions
      Chapter 521. Financial Report to Commonwealth   
 PART III. State Tax Equalization Board
      Chapter 601. General Provisions   
      Chapter 603. Market Value Procedures   
      Chapter 605. Hearing and Appeal Procedures   
      Chapter 607. Project 70 Procedures for Requesting in Lieu of Tax Payments   
      Chapter 609. Duties and Responsibilities of County Officials   
 PART IV. Board of Finance and Revenue
      Chapter 701. [Reserved]   
      Chapter 702. General Provisions   
      Chapter 703. Tax and Other Appeal Proceedings   
 PART V. State Lotteries
      Chapter 801. General Provisions   
      Chapter 803. Administration   
      Chapter 805. Licenses   
      Chapter 807. Deposit of Lottery Funds by Agents and Lottery Accounts   
      Chapter 809. Lottery Tickets   
      Chapter 811. Prizes   
      Chapter 813. Disposition of Funds from Sale of Tickets or Shares   
      Chapter 815. Plans, Games and Drawings   
      Chapter 816. Cash 5   
      Chapter 817. [Reserved]    
      Chapter 818. [Reserved]   
      Chapter 819. Instant Lottery Games.   
      Chapter 820. [Reserved]   
      Chapter 821. [Reserved]   
      Chapter 822. [Reserved]   
      Chapter 823. [Reserved]   
      Chapter 824. [Reserved]   
      Chapter 825. [Reserved]   
      Chapter 826. [Reserved]   
      Chapter 827. [Reserved]   
      Chapter 828. [Reserved]   
      Chapter 829. [Reserved]   
      Chapter 830. [Reserved]   
      Chapter 831. [Reserved]   
      Chapter 832. [Reserved]   
      Chapter 833. [Reserved]   
      Chapter 834. [Reserved]   
      Chapter 835. [Reserved]   
      Chapter 836. [Reserved]   
      Chapter 837. [Reserved]   
      Chapter 838. [Reserved]   
      Chapter 839. [Reserved]   
      Chapter 840. [Reserved]   
      Chapter 841. [Reserved]   
      Chapter 842. [Reserved]   
      Chapter 843. [Reserved]   
      Chapter 844. [Reserved]   
      Chapter 845. [Reserved]   
      Chapter 846. [Reserved]   
      Chapter 847. [Reserved]   
      Chapter 848. [Reserved]   
      Chapter 850. [Reserved]   
      Chapter 851. [Reserved]   
      Chapter 852. [Reserved]   
      Chapter 853. [Reserved]   
      Chapter 854. [Reserved]   
      Chapter 855. [Reserved]   
      Chapter 856. [Reserved]   
      Chapter 857. [Reserved]   
      Chapter 858. [Reserved]   
      Chapter 859. [Reserved]   
      Chapter 860. [Reserved]   
      Chapter 861. [Reserved]   
      Chapter 862. [Reserved]   
      Chapter 863. [Reserved]   
      Chapter 864. [Reserved]   
      Chapter 865. [Reserved]   
      Chapter 866. [Reserved]   
      Chapter 867. [Reserved]    
      Chapter 868. [Reserved]   
      Chapter 869. [Reserved]   
      Chapter 870. Super 6 Lotto   
      Chapter 871. Powerball   
      Chapter 872. Match 6 Lotto   
      Chapter 873. Lucky for Life Lotto   
      Chapter 874. Raffle Lottery Games   
      Chapter 875. Terminal-Based Lottery Games   
      Chapter 876. iLottery Games—Temporary Regulations   
 PART VI. Board of Claims
      Chapter 899. Rules of Procedure   
      Chapter 900. Government of the Board of Claims—Statement of Policy   
 PART VII. Local Option Small Games of Chance
      Chapter 901. Local Option Small Games of Chance   
 PART VIII. Treasury Department
      Chapter 951. Abandoned and Unclaimed Property   
 PART IX. Pennsylvania Gaming Cash Flow Management
      Chapter 1001. Pennsylvania Gaming Cash Flow Management   



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