61 Pa. Code § 151.23

Current through Register Vol. 54, No.43, October 26, 2024
Section 151.23 - Effective date of payment resulting from application of credit

Tax credits which are applied in payment of a tax debit are credited as of the post-mark date of the payment from which the credit originated.

61 Pa. Code § 151.23

The provisions of this §151.23 adopted March 23, 1979, effective 3/24/1979, 9 Pa.B. 1071.

This section cited in 61 Pa. Code § 151.21 (relating to definitions).