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§ 7316. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 29, 2017

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 VII. Withholding of Tax
Effective: December 29, 2017
72 P.S. § 7316
§ 7316. Definitions
Currentness
The following words, terms and phrases, when used in this part, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
“Payee.” The person receiving the payments subject to withholding under this part.
“Payments.” The term does not include a partner or shareholder's distributive share of income from a partnership or Pennsylvania S corporation.
“Payor.” The person required to withhold under this part.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 316, added 2017, Oct. 30, P.L. 672, No. 43, § 11, effective in 60 days [Dec. 29, 2017].
72 P.S. § 7316, PA ST 72 P.S. § 7316
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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