Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article V-A. School District Personal Income Tax |
Chapter 146. Administration and Collection |
Section 146.3. Refunds
Latest version.
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Title 53 of the Pennsylvania Consolidated Statutes § 8425 (relating to refunds of overpayments) applies to refunds for overpayments of any personal income tax.
Notation
This section cited in 61 Pa. Code § 143.7 (relating to overpayment carryover).