Section 113.1. Employers required to withhold tax

Section 113.2. Compensation subject to withholding

Section 113.3. Computing withholding of Pennsylvania Personal Income Tax

Section 113.3a. Employer identification number

Section 113.3b. Registration

Section 113.4. Time and place for filing reconciliation and withholding statements

Section 113.5. Payment of taxes and filing of deposit statements

Section 113.6. Employer’s filing dates and filing of deposit statements

Section 113.7. Correcting mistakes

Section 113.8. Records to be kept

Section 113.9. Use of prescribed forms

Section 113.10. Extensions of time

Section 113.11. Special deposits and trust accounts

Section 113.12. Liability of employer for withheld taxes

Section 113.13. Failure of employer to withhold

Section 113.14. Designation of third parties to perform acts required of employers

Section 113.15. When withholding not required

Section 113.16. Enforceable trust fund