61 Pa. Code § 153.43
Current through Register Vol. 54, No. 21, May 25, 2024
If the apportionment provisions do not fairly represent the extent of the taxpayer's business activity in this Commonwealth, section 401(3)2.(a)(18) of the TRC (72 P. S. § 7401(3) 2.(a)(18)) may be utilized on a case-to-case basis to effectuate an equitable apportionment by any of the methods provided therein.
61 Pa. Code § 153.43