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§ 7313. Tax paid under previous act

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 VI. Credits Against Tax
72 P.S. § 7313
§ 7313. Tax paid under previous act
Currentness
The amount of tax withheld from an employe and paid over to the Commonwealth or paid over by a taxpayer as an estimated payment pursuant to repealed Article III of the act of March 4, 1971 (Act No. 2),1 shall be held as a credit against the tax imposed by this article.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 313, added 1971, Aug. 31, P.L. 362, No. 93, § 4.

Footnotes

1
72 P.S. § 7301 et seq.
72 P.S. § 7313, PA ST 72 P.S. § 7313
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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