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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart A. General Provisions |
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Chapter 4. Interest |
| Section 4.1. Definitions and scope |
| Section 4.2. Rate of interest |
| Section 4.3. Taxes subject to interest |
| Section 4.4. Rate of interest applicable to unpaid taxes |
| Section 4.5. Computation of interest on unpaid taxes |
| Section 4.6. Overpayment |
| Section 4.7. Termination of interest |
| Section 4.8. Refunds |
| Section 4.9. Application dates |
| Section 4.10. Payment without prejudice |
| Section 4.11. Appeal |
Notation
The provisions of this Chapter 4 issued under section 6 of The Fiscal Code (72 P. S. § 6), unless otherwise noted.
The provisions of this Chapter 4 adopted March 21, 1986, effective March 22, 1986, and shall apply retroactively to January 1, 1982, 16 Pa.B. 959, unless otherwise noted.