Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle V-A - School District Personal Income Tax
Chapter 146 - ADMINISTRATION AND COLLECTION
Section 146.3 - Refunds

61 Pa. Code § 146.3

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Current through Register Vol. 55, No. 1, January 4, 2025
Section 146.3 - Refunds

Title 53 of the Pennsylvania Consolidated Statutes § 8425 (relating to refunds of overpayments) applies to refunds for overpayments of any personal income tax.

61 Pa. Code § 146.3

This section cited in 61 Pa. Code § 143.7 (relating to overpayment carryover).