12 Pa. Code § 151.1
Current through Register Vol. 54, No. 25, June 22, 2024
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Act-The Local Tax Enabling Act (53 P.S. §§ 6924.101-6924.901).
Out-of-State employer-An employer that does not have a place of business in this Commonwealth. An employer is not an out-of-State employer if the employer has a place of business in this Commonwealth even if the employer's primary business operations occur out of State.
12 Pa. Code § 151.1