ARTICLE V. PERSONAL INCOME TAX

Chap.

Sec.

101.    GENERAL PROVISIONS … 101.1   
103.    IMPOSITION AND DETERMINATION OF TAX … 103.1   
105.    ESTATES AND TRUSTS … 105.1   
107.    PARTNERSHIPS AND ASSOCIATIONS … 107.1   
108.    DISTRIBUTIONS … 108.1   
109.    NONRESIDENT INDIVIDUALS … 109.1   
111.    CREDITS AGAINST TAX … 111.1   
113.    WITHHOLDING OF TAX … 113.1   
115.    ESTIMATED TAX … 115.1   
117.    RETURN AND PAYMENT OF TAX … 117.1   
119.    LIABILITIES AND ASSESSMENT—PROCEDURE AND
ADMINISTRATION … 119.1   
121.    FINAL RETURNS … 121.1   
123.    POVERTY INCOME … 123.1   
125.    PERSONAL INCOME TAX PRONOUNCEMENTS—
STATEMENTS OF POLICY … 125.11    

Authority

   The provisions of this Article V issued under the Tax Reform Code of 1971 (72 P. S. § §  7101—8203), unless otherwise noted.

Source

   The provisions of this Article V adopted February 18, 1972, 2 Pa.B. 259; amended March 3, 1972, 2 Pa.B. 408, unless otherwise noted.

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