Chapter 121 - FINAL RETURNS
- 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