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§ 7332. Time and place for filing returns and paying tax

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. § 7332
§ 7332. Time and place for filing returns and paying tax
A person required to make and file a return under this article shall, without assessment, notice or demand, pay any tax due thereon to the department on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The department shall prescribe by regulation the place for filing and return, declaration, statement, or other document required pursuant to this article and for payment of any tax.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 332, added 1971, Aug. 31, P.L. 362, No. 93, § 4.
72 P.S. § 7332, PA ST 72 P.S. § 7332
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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