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§ 7318.1. Time for filing payors' returns

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. § 7318.1
§ 7318.1. Time for filing payors' returns
Every payor required to deduct and withhold tax under section 316.21 shall file a quarterly withholding return on or before the last day of April, July, October and January for each three-month period ending the last day of March, June, September and December. The quarterly returns shall be filed with the department in the manner prescribed by regulation.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 318.1, added 2017, Oct. 30, P.L. 672, No. 43, § 17, effective in 60 days [Dec. 29, 2017].

Footnotes

72 P.S. § 7316.2.
72 P.S. § 7318.1, PA ST 72 P.S. § 7318.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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