ARTICLE V-A. SCHOOL DISTRICT PERSONAL INCOME TAX

Chap.

Sec.

141.    GENERAL PROVISIONS … 141.1   
142.    TAX, IMPOSITION AND RATE … 142.1   
143.    TAX PAYMENTS … 143.1   
144.    TAX CREDITS … 144.1   
145.    TAX RETURNS … 145.1   
146.    ADMINISTRATION AND COLLECTION … 146.1   
147.    INTEREST, PENALTIES AND COSTS OF COLLECTION … 147.1   
148.    TAX APPEALS … 148.1   

Authority

   The provisions of this Chapter 141 issued under section 5004.1 of the Taxpayer Relief Act (act) (53 P. S. §  6296.5004.1), adds Article V-A (relating to school district personal income tax), unless otherwise noted.

Source

   The provisions of this Article V-A adopted December 1, 2006, effective December 2, 2006, 36 Pa.B. 7253, unless otherwise noted.

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