Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.

PA Bulletin, Doc. No. 08-573

RULES AND REGULATIONS

Title 61--REVENUE

DEPARTMENT OF REVENUE

[ 61 PA. CODE CH. 113 ]

Corrective Amendment to 61 Pa. Code § 113.7(1)

[38 Pa.B. 1476]
[Saturday, March 29, 2008]

   The Department of Revenue (Department) has discovered a discrepancy between the agency text of 61 Pa. Code § 113.7(1) (relating to correcting mistakes), as deposited with the Legislative Reference Bureau, and published at 2 Pa.B. 259, 272 (February 19, 1972), and the official text published in the Pennsylvania Code Reporter (Master Transmittal Sheet No. 1) and as currently appearing in the Pennsylvania Code. The initial codification of paragraph (1) was inaccurate.

   Therefore, under 45 Pa.C.S. § 901: The Department has deposited with the Legislative Reference Bureau a corrective amendment to 61 Pa. Code § 113.7(1). The corrective amendment to 61 Pa. Code § 113.7(1) is effective as of February 19, 1972, the date the correct text appeared in the Pennsylvania Bulletin.

   The correct version of 61 Pa. Code § 113.7(1) appears in Annex A, with ellipses referring to the existing text of the section.

Annex

TITLE 61. REVENUE

PART I. DEPARTMENT OF REVENUE

Subpart B. GENERAL FUND REVENUES

ARTICLE V. PERSONAL INCOME TAX

CHAPTER 113. WITHHOLDING OF TAX

§ 113.7. Correcting mistakes.

   An overpayment or underpayment of tax shall be corrected in the following manner:

   (1)  If the correct amount of tax is withheld, but because of an underpayment or an overpayment an incorrect amount is remitted to the Commonwealth, proper adjustment may be made within the same calendar year on the first return or later returns filed after the error is discovered. In the case of such an overpayment, the employer shall file an application for refund if the error is not corrected by the end of the year.

*      *      *      *      *

[Pa.B. Doc. No. 08-573. Filed for public inspection March 28, 2008, 9:00 a.m.]


No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.