Section 145.1. Date and place of filing

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(a) A taxpayer who during any part of a taxable year is a resident individual of a school district imposing a school district personal income tax shall file a school district personal income tax return with the tax collector for the school district on or before the date when the taxpayer is required to file the taxpayer’s Pennsylvania Personal Income Tax return.
(b) A taxpayer who during the taxpayer’s taxable year is a resident individual of more than one school district that imposes a school district personal income tax shall comply with subsection (a) for each school district.

                    
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