§ 7321. Failure to withhold
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016
Effective: July 13, 2016
72 P.S. § 7321
§ 7321. Failure to withhold
If a person fails to deduct and withhold tax as prescribed in this part and thereafter the tax against which such tax may be credited is paid, the tax which was required to be deducted and withheld shall not be collected from the person, but the person shall not be relieved of the liability for any penalty, interest, or additions to the tax imposed with respect to such failure to deduct and withhold.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 321, added 1971, Aug. 31, P.L. 362, No. 93, § 4. Amended 2016, July 13, P.L. 526, No. 84, § 13, imd. effective.
72 P.S. § 7321, PA ST 72 P.S. § 7321
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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