72 Pa. Stat. § 805

Current through P.A. Acts 2023-32
Section 805 - Due date of bonus and taxes
(a) Deleted by amendment. 1955, June 10, P.L. 150, § 2.
(b) The amount of the malt beverage tax, the spirituous and vinous liquor floor tax, the spirituous and vinous liquor tax, the amusement or admission tax, the cigarette tax, the corporate net income tax, the documentary stamp tax, and the State personal property tax, shall be due and payable as provided in the acts imposing such taxes.
(c) The amount of all other taxes and bonus due the Commonwealth shall be due and payable upon the dates the reports or returns thereof are required by law to be made, and no extension of time for the filing of any report or return granted by the department, shall extend the date any tax or bonus shall be due and payable, except where a general extension has been granted by the department, as provided in section seven hundred four hereof.

72 P.S. § 805

1929, April 9, P.L. 343, art. VIII, § 805. Amended 1931, June 1, P.L. 318, § 1; 1937, Feb. 2, P.L. 3, § 1.