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§ 7336.1. Procedure for claiming special tax provisions

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 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part IX. Returns and Payment of Tax
72 P.S. § 7336.1
§ 7336.1. Procedure for claiming special tax provisions
Currentness
The following procedures shall be employed for claiming the special tax provisions:
(1) The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual return under the provisions of this article. Notwithstanding any other provisions of this article to the contrary, the department shall have the power to promulgate such rules or regulations as it may deem necessary to fairly and reasonably implement the provisions of this section.
(2) If the claimant receives income as defined in this article, other than compensation from an employer, he may claim the special tax provisions in connection with his filing of estimated tax returns.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 336.1, added 1974, March 13, P.L. 179, No. 32, § 4, imd. effective.
72 P.S. § 7336.1, PA ST 72 P.S. § 7336.1
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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