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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 3204 (May 28, 2022).

61 Pa. Code § 101.5. Rules for days within and without this Commonwealth

§ 101.5. Rules for days within and without this Commonwealth

 (a)  In counting the number of days spent within and without this Commonwealth, presence within this Commonwealth for any part of a calendar day constitutes a day spent within this Commonwealth, except that the presence within this Commonwealth may be disregarded if it is solely for the purpose of boarding a plane, ship, train or bus for travel to a destination outside of this Commonwealth, or while traveling by motor, plane, or train through the Commonwealth to a destination outside this Commonwealth.

 (b)  An individual domiciled outside this Commonwealth who maintains a permanent place of abode within this Commonwealth during any taxable year and claims to be a nonresident shall keep and have available for examination by the Department adequate records to substantiate the fact that he did not spend more than 183 days of the taxable year within this Commonwealth.

Cross References

   This section cited in 61 Pa. Code §  101.3 (relating to domicile).

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