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§ 7318. Time for filing withholding 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
§ 7318. Time for filing withholding returns
Currentness
(a) Every employer required to deduct and withhold tax under section 316.1(a)1 shall file a quarterly withholding return on or before the last day of April, July, October and January for the three months ending the last day of March, June, September and December. Such quarterly returns shall be filed with the department at its main office or at any branch office which it may designate for filing returns.
(b) Every person required to deduct and withhold tax under section 316.1(b) shall file a withholding tax return at the same time the person is required to file its annual return of withheld Federal income tax (IRS Form 945) from nonpayroll payments. The return shall be filed with the department.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 318, added 1971, Aug. 31, P.L. 362, No. 93, § 4. Amended 2016, July 13, P.L. 526, No. 84, § 11, imd. effective; 2017, Oct. 30, P.L. 672, No. 43, § 16, effective in 60 days [Dec. 29, 2017].

Footnotes

1
72 P.S. § 7316.1.
72 P.S. § 7318, PA ST 72 P.S. § 7318
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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