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 121. Final Returns |
Section 121.7. Part-year residents
Latest version.
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A person is a part-year resident for Commonwealth income tax purposes if he has changed his residence during the taxable year from a place outside this Commonwealth to this Commonwealth with the intent of residing permanently in this Commonwealth, or from Commonwealth to a place outside this Commonwealth with the intent of residing permanently outside this Commonwealth.