§ 7302.1. Rate changes occurring during the taxable year
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 7302.1
§ 7302.1. Rate changes occurring during the taxable year
Notwithstanding the provisions of section 302, the tax rate to be used for the computation of tax for any taxable year where the rate changes during the taxable year shall be the monthly weighted average of the rates applicable during the taxable year, regardless of when during the taxable year the income is received.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 302.1, added 1983, Dec. 23, P.L. 370, No. 90, § 3, effective Jan. 1, 1984. Amended 1991, Aug. 4, P.L. 97, No. 22, § 9, imd. effective.
72 P.S. § 7302.1, PA ST 72 P.S. § 7302.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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