Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 6142 (September 30, 2023).

61 Pa. Code § 4.3. Taxes subject to interest.

§ 4.3. Taxes subject to interest.

 (a)  The new interest rate will apply to taxes due the Commonwealth. It does not apply to money other than taxes due the Commonwealth. There is no interest on interest; nor is there interest on penalties and fines.

 (b)  Additional tax, additions to tax, surtax and disallowed commissions provided by statute and not designated as penalty or interest by statute are taxes for the purpose of the act and bear interest. See section 1202.1 of the TRC (72 P.S. §  10003).

Cross References

   This section cited in 61 Pa. Code §  35.2 (relating to interest, additions, penalties, crimes and offenses).

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