Section 121.1. Filing tax return

Section 121.2. Filing Form PA-40

Section 121.3. Residence

Section 121.4. Method of taxing residents

Section 121.5. Nonresidents

Section 121.6. Method of taxing nonresidents

Section 121.7. Part-year residents

Section 121.8. Method of taxing part-year residents

Section 121.9. Taxable income

Section 121.10. Reporting income

Section 121.11. Partnership or similar enterprise

Section 121.12. Members of the armed forces subject to the tax

Section 121.13. Net losses

Section 121.14. [Reserved]

Section 121.15. Types of returns

Section 121.16. [Reserved]

Section 121.17. When to file

Section 121.18. Extension of time for filing a return

Section 121.19. Where to file

Section 121.20. How to pay

Section 121.21. Rounding money items off to whole dollars

Section 121.22. Name and social security number on forms and schedules

Section 121.23. Signature and verification

Section 121.24. Maintenance of records

Section 121.25. Amended return

Section 121.26. Penalties for failure to file or for filing a late return

Section 121.27. [Reserved]

Section 121.28. Use of Federal income tax information