Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle V - Personal Income Tax
Chapter 109 - NONRESIDENT INDIVIDUALS
Section 109.1 - Taxable income of nonresident individuals

61 Pa. Code § 109.1

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Current through Register Vol. 54, No. 45, November 9, 2024
Section 109.1 - Taxable income of nonresident individuals

The income of a nonresident individual subject to taxation shall be that part of his income from sources within this Commonwealth. In determining what is income from sources within this Commonwealth reference should be made to § 101.8 (relating to income from sources within this Commonwealth).

61 Pa. Code § 109.1