72 Pa. Stat. § 7316
Current through P.A. Acts 2023-32
The following words, terms and phrases, when used in this part, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
"Payee." The person receiving the payments subject to withholding under this part.
"Payments." The term does not include a partner or shareholder's distributive share of income from a partnership or Pennsylvania S corporation.
"Payor." The person required to withhold under this part.
72 P.S. § 7316