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§ 7324.3. Liability for tax, interest, penalties and additions

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-a. Withholding Tax on Income from Sources Within this Commonwealth (Refs & Annos)
72 P.S. § 7324.3
§ 7324.3. Liability for tax, interest, penalties and additions
Currentness
If a partnership, association or Pennsylvania S corporation fails to pay withholding tax as prescribed herein and thereafter such tax is paid, the partnership, association or Pennsylvania S corporation shall not be relieved of the liability for any penalty, interest or addition as a result of failure to properly withhold such tax.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 324.3, added 1991, Aug. 4, P.L. 97, No. 22, § 12, effective Jan. 1, 1992.
72 P.S. § 7324.3, PA ST 72 P.S. § 7324.3
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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