Section 7302 - Imposition of tax(a) Every resident individual, estate or trust shall be subject to, and shall pay for the privilege of receiving each of the classes of income hereinafter enumerated in section 303, a tax upon each dollar of income received by that resident during that resident's taxable year at the rate of three and seven hundredths per cent.(b) Every nonresident individual, estate or trust shall be subject to, and shall pay for the privilege of receiving each of the classes of income hereinafter enumerated in section 303 from sources within this Commonwealth, a tax upon each dollar of income received by that nonresident during that nonresident's taxable year at the rate of three and seven hundredths per cent.1971, March 4, P.L. 6, No. 2, § 302, added 1991, Aug. 4, P.L. 97, No. 22, § 8, imd. effective. Amended 2003, Dec. 23, P.L. 250, No. 46, § 7, imd. effective.