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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 B. General Fund Revenues |
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Article I. Parimutuel Collections |
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Chapter 21. General Provisions |
| Section 21.1. Definitions |
| Section 21.2. Wagering tax |
| Section 21.3. Admission tax |
| Section 21.4. Breakage |
| Section 21.5. Unclaimed award money |
| Section 21.6. Extension of time for filing tax returns |
| Section 21.7. Timely mailing treated as timely filing and payment |
| Section 21.8. Interest and penalties |
| Section 21.9. Records |
| Section 21.10. Miscellaneous |
| Section 21.11. [Reserved] |
Notation
The provisions of this Chapter 21 issued under The Fiscal Code (72 P. S. § 6), unless otherwise noted.
The provisions of this Chapter 21 amended March 9, 1984, effective March 10, 1984, 14 Pa.B. 840, unless otherwise noted. Immediately preceding text appears at serial pages (72873), (35890) to (35893), and (40181) to (40182).