Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 121.28. Use of Federal income tax information.

§ 121.28. Use of Federal income tax information.

 (a)  Amounts reported on Form PA-40 are subject to verification and audit by the Department.

 (b)  The Department and the United States Internal Revenue Service are exchanging income tax information for the purpose of verifying the accuracy of information reported on Pennsylvania Personal Income Tax returns.


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.