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§ 7321.2. Payor's failure to withhold

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. § 7321.2
§ 7321.2. Payor's failure to withhold
Currentness
If a payor fails to deduct and withhold tax as prescribed under section 316.21 and thereafter the tax which may be credited is paid, the tax which was required to be deducted and withheld shall not be collected from the payor, but the payor shall not be relieved of the liability for any penalty, interest or additions to the tax imposed with respect to such failure to deduct and withhold.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 321.2, added 2017, Oct. 30, P.L. 672, No. 43, § 21, effective in 60 days [Dec. 29, 2017].

Footnotes

1
72 P.S. § 7316.2.
72 P.S. § 7321.2, PA ST 72 P.S. § 7321.2
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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