Pennsylvania Code

TITLE 61

REVENUE
PART I. Department of Revenue
  Subpart A. General Provisions
      Chapter 1. Preliminary Provisions
      Chapter 2. Employment Incentive Payment Credit
      Chapter 3. Revenue Information System
      Chapter 4. Interest
      Chapter 5. Payments by Electronic Funds Transfer
      Chapter 6. Tax Amnesty Program
      Chapter 7. Board of Appeals
      Chapter 8. [Reserved]
      Chapter 8a. Enforcement
      Chapter 9. Revenue Pronouncements—Statements of Policy
      Chapter 11. Organ and Bone Marrow Donor Tax Credit
  Subpart B. General Fund Revenues
   Article I. Parimutuel Collections
      Chapter 21. General Provisions
   Article II. Sales and Use Tax
      Chapter 31. Imposition
      Chapter 32. Exemptions
      Chapter 33. Computation of Tax
      Chapter 34. Registration, Recordkeeping and Returns
      Chapter 35. Tax Examinations and Assessments
      Chapter 36. Appeals
      Chapter 37. [Reserved]
      Chapter 38. Hotel Occupancy Tax
      Chapter 38a. Hotel Occupancy Tax Pronouncements—Statement of Policy
      Chapter 39. Transient Vendors
      Chapter 41. Manufacturing; Processing
      Chapter 42. Broadcasting
      Chapter 43. Water Well Drillers
      Chapter 44. Farming and Dairying
      Chapter 45. Public Utilities
      Chapter 46. Construction Contractors
      Chapter 47. Rentals
      Chapter 48. Exempt Organizations
      Chapter 49. Food and Beverages
      Chapter 50. Purchases for Resale
      Chapter 51. Motor Vehicles
      Chapter 52. Physicians and Dentists
      Chapter 53. Clothing
      Chapter 54. Purchase Price
      Chapter 55. Services
      Chapter 56. Multistate Sales
      Chapter 57. Retail Sales, Restaurants, Bars and Clubs
      Chapter 58. Miscellaneous
      Chapter 60. Sales and Use Tax Pronouncements—Statements of Policy
   Article III. Cigarette and Beverage Taxes
      Chapter 71. General Provisions
      Chapter 72. Cigarette Dealer Licenses
      Chapter 73. Emergency and Limited Malt Beverage Tax Credit
      Chapter 74. Malt Beverage Tax
      Chapter 75. [Reserved]
      Chapter 76. Unfair Sales of Cigarettes
      Chapter 77. [Reserved]
      Chapter 79. [Reserved]
      Chapter 81. Spirituous and Vinous Liquor Taxes
      Chapter 83. [Reserved]
      Chapter 85. [Reserved]
   Article IV. County Collections
      Chapter 91. Realty Transfer Tax
      Chapter 93. Inheritance Tax Division
      Chapter 94. Inheritance Tax Pronouncements—Statements of Policy
   Article V. Personal Income Tax
      Chapter 101. General Provisions
      Chapter 103. Imposition and Determination of Tax
      Chapter 105. Estates and Trusts
      Chapter 107. Partnerships and Associations
      Chapter 108. Distributions
      Chapter 109. Nonresident Individuals
      Chapter 111. Credits Against Tax
      Chapter 113. Withholding of Tax
      Chapter 115. Estimated Tax
      Chapter 117. Return and Payment of Tax
      Chapter 119. Liabilities and Assessment—Procedure and Administration
      Chapter 121. Final Returns
      Chapter 123. Poverty Income
      Chapter 125. Personal Income Tax Pronouncements—Statements of Policy
   Article V-A. School District Personal Income Tax
      Chapter 141. General Provisions
      Chapter 142. Tax, Imposition and Rate
      Chapter 143. Tax Payments
      Chapter 144. Tax Credits
      Chapter 145. Tax Returns
      Chapter 146. Administration and Collection
      Chapter 147. Interest, Penalties and Costs of Collection
      Chapter 148. Tax Appeals
   Article VI. Corporation Taxes
      Chapter 151. General Provisions
      Chapter 153. Corporate Net Income Tax
      Chapter 155. Capital Stock Tax and Foreign Franchise Tax
      Chapter 157. Foreign Excise Tax [Reserved]
      Chapter 158. Mutual Thrift Institutions Tax
      Chapter 159. Public Utility Realty Tax
      Chapter 160. Utilities Gross Receipts Tax
      Chapter 161. Unauthorized Insurance Companies
      Chapter 162. Insurance Companies Subject to Tax in this Commonwealth
      Chapter 170. Corporation Tax Pronouncements—Statements of Policy
  Subpart C. Liquid Fuels Tax
      Chapter 301. General Provisions
      Chapter 303. Tax Refunds for Political Subdivisions
      Chapter 305. Licensed Dealer-Users
      Chapter 307. Proof of Authority
      Chapter 309. Interstate Shipment
      Chapter 311. [Reserved]
      Chapter 313. Motor Carriers Road Regulations
      Chapter 315. Exempt Sales
      Chapter 351. Oil Company Franchise Tax
      Chapter 353. [Reserved]
  Subpart D. Senior Citizens Property Tax or Rent Rebate
      Chapter 401. Assistance
      Chapter 403. Filing of Claims
      Chapter 405. Appeal Procedure
      Chapter 407. Adoption and Promulgation of Regulations and Rulings
PART II. Auditor General
  Subpart A. Police and Firemen
      Chapter 501. Pension Funds
  Subpart B. University Students
      Chapter 511. Resident Status of Students [Reserved]
  Subpart C. Audits of State-Aided Institutions
      Chapter 521. Financial Report to Commonwealth
PART III. State Tax Equalization Board
      Chapter 601. General Provisions
      Chapter 603. Market Value Procedures
      Chapter 605. Hearing and Appeal Procedures
      Chapter 607. Project 70 Procedures for Requesting in Lieu of Tax Payments
      Chapter 609. Duties and Responsibilities of County Officials
PART IV. Board of Finance and Revenue
      Chapter 701. [Reserved]
      Chapter 702. General Provisions
      Chapter 703. Tax and Other Appeal Proceedings
PART V. State Lotteries
      Chapter 801. General Provisions
      Chapter 803. Administration
      Chapter 805. Licenses
      Chapter 807. Deposit of Lottery Funds by Agents and Lottery Accounts
      Chapter 809. Lottery Tickets
      Chapter 811. Prizes
      Chapter 813. Disposition of Funds from Sale of Tickets or Shares
      Chapter 815. Plans, Games and Drawings
      Chapter 816. Cash 5
      Chapter 817. [Reserved]
      Chapter 818. [Reserved]
      Chapter 819. Instant Lottery Games.
      Chapter 820. [Reserved]
      Chapter 821. [Reserved]
      Chapter 822. [Reserved]
      Chapter 823. [Reserved]
      Chapter 824. [Reserved]
      Chapter 825. [Reserved]
      Chapter 826. [Reserved]
      Chapter 827. [Reserved]
      Chapter 828. [Reserved]
      Chapter 829. [Reserved]
      Chapter 830. [Reserved]
      Chapter 831. [Reserved]
      Chapter 832. [Reserved]
      Chapter 833. [Reserved]
      Chapter 834. [Reserved]
      Chapter 835. [Reserved]
      Chapter 836. [Reserved]
      Chapter 837. [Reserved]
      Chapter 838. [Reserved]
      Chapter 839. [Reserved]
      Chapter 840. [Reserved]
      Chapter 841. [Reserved]
      Chapter 842. [Reserved]
      Chapter 843. [Reserved]
      Chapter 844. [Reserved]
      Chapter 845. [Reserved]
      Chapter 846. [Reserved]
      Chapter 847. [Reserved]
      Chapter 848. [Reserved]
      Chapter 850. [Reserved]
      Chapter 851. [Reserved]
      Chapter 852. [Reserved]
      Chapter 853. [Reserved]
      Chapter 854. [Reserved]
      Chapter 855. [Reserved]
      Chapter 856. [Reserved]
      Chapter 857. [Reserved]
      Chapter 858. [Reserved]
      Chapter 859. [Reserved]
      Chapter 860. [Reserved]
      Chapter 861. [Reserved]
      Chapter 862. [Reserved]
      Chapter 863. [Reserved]
      Chapter 864. [Reserved]
      Chapter 865. [Reserved]
      Chapter 866. [Reserved]
      Chapter 867. [Reserved]
      Chapter 868. [Reserved]
      Chapter 869. [Reserved]
      Chapter 870. Super 6 Lotto
      Chapter 871. Powerball
      Chapter 872. Match 6 Lotto
      Chapter 873. Lucky for Life Lotto
      Chapter 874. Raffle Lottery Games
      Chapter 875. Terminal-Based Lottery Games
      Chapter 876. iLottery
PART VI. Board of Claims
      Chapter 899. Rules of Procedure
      Chapter 900. Government of the Board of Claims—Statement of Policy
PART VII. Local Option Small Games of Chance
      Chapter 901. Local Option Small Games of Chance
PART VIII. Treasury Department
      Chapter 951. Abandoned and Unclaimed Property
PART IX. Pennsylvania Gaming Cash Flow Management
      Chapter 1001. Pennsylvania Gaming Cash Flow Management

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