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 111. Credits Against Tax |
Section 111.2. Tax paid under previous act
Latest version.
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A credit is to be allowed to a taxpayer for any amounts of tax withheld by an employer and paid to the Commonwealth or paid as estimated tax to the Commonwealth pursuant to the invalid Article III of the Tax Reform Code of 1971 (72 P. S. § § 73017361).