Section 145.5. Returns by persons other than taxpayer

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Department regulations relating to Pennsylvania Personal Income Tax returns filed on behalf of deceased individuals, minors and taxpayers with disabilities and returns made by agents apply for purposes of the return for school district personal income tax. See § § 117.3, 117.4 and 117.6 (relating to deceased individuals; minority or other disability; and returns made by agents).

Notation

Cross References

This section cited in 61 Pa. Code § 145.3 (relating to form).

                    
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