Chapter 113 - WITHHOLDING OF TAX
- Section 113.1 - Employers required to withhold tax
- Section 113.2 - Compensation subject to withholding
- Section 113.3 - Computing withholding of Pennsylvania Personal Income Tax
- Section 113.3a - Employer identification number
- Section 113.3b - Registration
- Section 113.4 - Time and place for filing reconciliation and withholding statements
- Section 113.5 - Payment of taxes and filing of deposit statements
- Section 113.6 - Employer's filing dates and filing of deposit statements
- Section 113.7 - Correcting mistakes
- Section 113.8 - Records to be kept
- Section 113.9 - Use of prescribed forms
- Section 113.10 - Extensions of time
- Section 113.11 - Special deposits and trust accounts
- Section 113.12 - Liability of employer for withheld taxes
- Section 113.13 - Failure of employer to withhold
- Section 113.14 - Designation of third parties to perform acts required of employers
- Section 113.15 - When withholding not required
- Section 113.16 - Enforceable trust fund