Article IV. Corporate Net Income Tax
- 72 P.S. PA ST Ch. 5, Art. IV, Refs & Annos
- Part I. Definitions
- Part II. Imposition of Tax
- Part III. Reports and Payment of Tax
- Part IV. Assessment and Collection of Tax
- Part IV–a. Qualified Manufacturing Innovation and Reinvestment Deduction
- Part V. Enforcement: Rules and Regulations; Inquisitorial Powers of the Department
- Part VI. Retention of Records by Corporation
- Part VII. Penalties
- Part VIII. Repealer; Effective Date