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 115 - ESTIMATED TAX
Section 115.1 - Purpose of declaration of estimated tax

61 Pa. Code § 115.1

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Current through Register Vol. 54, No. 45, November 9, 2024
Section 115.1 - Purpose of declaration of estimated tax

The declaration of estimated tax provides a taxpayer a means of paying Commonwealth personal income tax on a current basis if the taxpayer has taxable income not subject to withholding.

61 Pa. Code § 115.1