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. 20-1696

STATEMENTS OF POLICY

Title 61—REVENUE

DEPARTMENT OF REVENUE

[ 61 PA. CODE CH. 9 ]

Repeal of Taxation of Partnerships, Associations and Pennsylvania (PA) S Corporations Having Nonresident Partners, Members or Shareholders—Statement of Policy

[50 Pa.B. 6905]
[Saturday, December 5, 2020]

 The Department of Revenue (Department) is repealing the statement of policy in § 9.11 (relating to taxation of partnerships, associations and Pennsylvania (PA) S Corporations having nonresident partners, members or shareholders) under the authority contained in § 3.2 (relating to statements of policy). The repeal takes effect immediately upon publication in the Pennsylvania Bulletin and is applicable to tax years beginning on or after January 1, 2021.

 This statement of policy provided guidelines for the implementation of the withholding tax requirements imposed upon partnerships, associations and S Corporations under section 12 of the act of August 4, 1991 (P.L. 97, No. 22), which added Part VII-A, sections 324—324.3 to the Tax Reform Code of 1971 (72 P.S. §§ 7324—7324.3).

 The Department is currently revising its Personal Income Tax systems. This statement of policy no longer reflects current tax processes and systems that will be incorporated into the new system.

 Specific questions relating to information provided in this statement of policy may be directed to the Department of Revenue, Office of Chief Counsel, P.O. Box 281061, Harrisburg, PA 17128-1061.

C. DANIEL HASSELL, 
Secretary

 Fiscal Note: 15-461 (Repeal). No fiscal impact; (8) recommends adoption.

Annex A

TITLE 61. REVENUE

PART I. DEPARTMENT OF REVENUE

Subpart A. GENERAL PROVISIONS

CHAPTER 9. REVENUE PRONOUNCEMENTS—STATEMENTS OF POLICY.

§ 9.11. (Reserved).

[Pa.B. Doc. No. 20-1696. Filed for public inspection December 4, 2020, 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.