Pennsylvania Code & Bulletin

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 3392 (June 24, 2023).

61 Pa. Code § 109.9. Other methods of allocation.

§ 109.9. Other methods of allocation.

 This chapter is designed to apportion and allocate to this Commonwealth in a fair and equitable manner the income of a nonresident from sources within this Commonwealth. If the methods provided under this chapter do not so allocate and apportion those items, the Department may require a taxpayer to apportion and allocate those items under such method as it will prescribe as long as the prescribed method results in a fair and equitable apportionment and allocation.

No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.