Section 151.23. Effective date of payment resulting from application of credit

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Tax credits which are applied in payment of a tax debit are credited as of the post-mark date of the payment from which the credit originated.

The provisions of this § 151.23 adopted March 23, 1979, effective March 24, 1979, 9 Pa.B. 1071.

Notation

Cross References

This section cited in 61 Pa. Code § 151.21 (relating to definitions).

                    
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