Home Table of Contents

§ 7324.1. Amount of withholding tax

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. § 7324.1
§ 7324.1. Amount of withholding tax
Currentness
(a) The amount of tax withheld from nonresidents and the amount of the withholding tax payable under section 3241 shall be equal to the income from sources within this Commonwealth of the partnership, association or Pennsylvania S corporation which is allocable to nonresident partners, members or shareholders multiplied by the tax rate specified in section 302(b).2
(b) There shall not be taken into account any item of income, gain, loss or deduction to the extent allocable to any partner, member or shareholder who is not a nonresident.
(c) There shall not be taken into account any share of income of nonresident partner, member or shareholder from sources within this Commonwealth to the extent that the amount was subject to withholding under section 324.43 and to the extent withholding actually occurred under section 324.4 by the time withholding is required to be made by the partnership, association or Pennsylvania S corporation under section 324.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 324.1, added 1991, Aug. 4, P.L. 97, No. 22, § 12, effective Jan. 1, 1992. Amended 2017, Oct. 30, P.L. 672, No. 43, § 23, effective in 60 days [Dec. 29, 2017].

Footnotes

1
72 P.S. § 7324.
2
72 P.S. § 7302(b).
3
72 P.S. § 7324.4.
72 P.S. § 7324.1, PA ST 72 P.S. § 7324.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document