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§ 7332.1. Electronic payment

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: June 30, 2021

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part IX. Returns and Payment of Tax
Effective: June 30, 2021
72 P.S. § 7332.1
§ 7332.1. Electronic payment
Currentness
<Section 40(3) of Act 2021, June 30, P.L. 124, No. 25, imd. effective, provides that the addition of 72 P.S. § 7332.1 by that Act shall apply to payments made after Dec. 31, 2021.>
Any payment in the amount of fifteen thousand dollars ($15,000) or more remitted to the department for the tax imposed under this article shall be remitted electronically as prescribed by the department. This section shall not apply to employer withholding payments under Part VII of this article1 and section 9 of the act of April 9, 1929 (P.L. 343, No. 176),2 known as “The Fiscal Code.”

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 332.1, added 2021, June 30, P.L. 124, No. 25, § 3.2, imd. effective.

Footnotes

1
72 P.S. § 7316 et seq.
2
72 P.S. § 9.
72 P.S. § 7332.1, PA ST 72 P.S. § 7332.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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