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§ 3407-303. Consolidation of use tax returns

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Consumers Sales Tax Act
Article III. Returns and Payment
72 P.S. § 3407-303
§ 3407-303. Consolidation of use tax returns
Currentness
Any sellers liable for the collection or payment of the taxes imposed by the Use and Storage Tax Act1 may elect, under regulations promulgated by the department, to report and pay the taxes due under said act at the same time as they file returns and pay the taxes due under this act.

Credits

1953, July 13, P.L. 389, No. 86, § 303. Amended 1953, July 29, P.L. 997, No. 251 § 4.

Footnotes

1
72 P.S. § 3406-101 et seq.
72 P.S. § 3407-303, PA ST 72 P.S. § 3407-303
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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