Section 2.8. Accounting for credits

(a) [Reserved].

(b) If an employe terminates employment prior to the expiration of 3 years, the employer shall notify the Department at the time of tax filing by indicating the employe’s termination date and reason for termination in the appropriate date and reason for termination in the appropriate section of the EIP certificate.

(c) The employer shall maintain the certificate (Form REV-1601) and copies of W-2 Forms issued to the employe for the same period of time that the employer is required to maintain tax records.

The provisions of this § 2.8 adopted July 16, 1982, effective July 17, 1982, 12 Pa.B. 2292; amended October 28, 1988, effective October 29, 1988, 18 Pa.B. 4866. Immediately preceding text appears at serial page (126619).

Notation

Authority

The provisions of this § 2.8 amended under section 506 of The Administrative Code of 1929 (71 P. S. § 186); section 491(e) of the Public Welfare Code (62 P. S. § 491(e)); and section 1701-A(e) of the Tax Reform Code of 1971 (72 P. S. § 8701-A(e)).