Title 61--REVENUE DEPARTMENT OF REVENUE [ 61 PA. CODE CH. 113 ] Corrective Amendment to 61 Pa. Code § 113.7(1) [38 Pa.B. 1476]
[Saturday, March 29, 2008]The Department of Revenue (Department) has discovered a discrepancy between the agency text of 61 Pa. Code § 113.7(1) (relating to correcting mistakes), as deposited with the Legislative Reference Bureau, and published at 2 Pa.B. 259, 272 (February 19, 1972), and the official text published in the Pennsylvania Code Reporter (Master Transmittal Sheet No. 1) and as currently appearing in the Pennsylvania Code. The initial codification of paragraph (1) was inaccurate.
Therefore, under 45 Pa.C.S. § 901: The Department has deposited with the Legislative Reference Bureau a corrective amendment to 61 Pa. Code § 113.7(1). The corrective amendment to 61 Pa. Code § 113.7(1) is effective as of February 19, 1972, the date the correct text appeared in the Pennsylvania Bulletin.
The correct version of 61 Pa. Code § 113.7(1) appears in Annex A, with ellipses referring to the existing text of the section.
Annex TITLE 61. REVENUE PART I. DEPARTMENT OF REVENUE Subpart B. GENERAL FUND REVENUES ARTICLE V. PERSONAL INCOME TAX CHAPTER 113. WITHHOLDING OF TAX § 113.7. Correcting mistakes.
An overpayment or underpayment of tax shall be corrected in the following manner:
(1) If the correct amount of tax is withheld, but because of an underpayment or an overpayment an incorrect amount is remitted to the Commonwealth, proper adjustment may be made within the same calendar year on the first return or later returns filed after the error is discovered. In the case of such an overpayment, the employer shall file an application for refund if the error is not corrected by the end of the year.
* * * * * [Pa.B. Doc. No. 08-573. Filed for public inspection March 28, 2008, 9:00 a.m.]
