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§ 7324.5. Annual withholding statement

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-a. Withholding Tax on Income from Sources Within this Commonwealth (Refs & Annos)
Effective: December 29, 2017
72 P.S. § 7324.5
§ 7324.5. Annual withholding statement
Currentness
(a) Every lessee shall furnish to each lessor an annual statement at such time and in such manner as may be prescribed by the department showing the total payments made by the lessee to the lessor during the preceding taxable year and showing the amount of the tax deducted and withheld from the payments under section 324.4.1
(b) Every lessee shall file with the department an annual statement at such time and in such manner as may be prescribed by the department showing the total payments made to each lessor subject to withholding during the preceding taxable year or any portion of the preceding taxable year and the total amount of tax deducted and withheld under section 324.4.
(c) Every lessor shall file a duplicate of the annual statement furnished by the lessee under this section with the lessor's State income tax return.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 324.5, added 2017, Oct. 30, P.L. 672, No. 43, § 25, effective in 60 days [Dec. 29, 2017].

Footnotes

1
72 P.S. § 7324.4.
72 P.S. § 7324.5, PA ST 72 P.S. § 7324.5
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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