§ 7309. Husband and wife
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 7309
§ 7309. Husband and wife
(b) One Spouse a Nonresident. If either husband or wife is a nonresident and the other a resident, separate taxes shall be determined on their separate incomes on such forms as the department shall prescribe, unless both elect to determine their joint income as if both were residents, in which event their tax liabilities shall be joint and several.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 309, added 1971, Aug. 31, P.L. 362, No. 93, § 4.
72 P.S. § 7309, PA ST 72 P.S. § 7309
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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