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§ 7323. When withholding not required

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 VII. Withholding of Tax
72 P.S. § 7323
§ 7323. When withholding not required
Currentness
Notwithstanding any provision of this code to the contrary, an employer on and after January 1, 1975 shall not be required to withhold any tax upon payment of wages to an employe if such employe can certify:
(1) that he incurred no personal income tax liability for the preceding tax year; and
(2) that he anticipates no liability for personal income tax for the current taxable year.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 323, added 1974, March 13, P.L. 179, No. 32, § 4, imd. effective.
72 P.S. § 7323, PA ST 72 P.S. § 7323
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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