Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article V. Personal Income Tax |
Chapter 103. Imposition and Determination of Tax |
SubChapter A. PERSONS SUBJECT TO TAX |
Section 103.2. Tax imposed on nonresidents
Latest version.
-
The tax imposed by this section is the same as that imposed on residents, and it applies to the income of a nonresident as set forth in Chapter 109 (relating to nonresident individuals).
Notation
This section cited in 61 Pa. Code § 105.6 (relating to illustration of the provisions of this chapter).