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 109. Nonresident Individuals |
Section 109.1. Taxable income of nonresident individuals |
Section 109.2. Husband and wife |
Section 109.3. Business carried on wholly within this Commonwealth |
Section 109.4. Business carried on partly within and partly without this Commonwealth |
Section 109.5. Apportionment and allocation of income from a business carried on partly within and partly without this Commonwealth |
Section 109.6. Rentals and gains from the sale or exchange of real property |
Section 109.7. Earnings of salesmen |
Section 109.8. Earnings of nonresident employes or casual employes and officers |
Section 109.9. Other methods of allocation |
Notation
This chapter cited in 61 Pa. Code § 103.2 (relating to tax imposed on nonresidents).