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 PronouncementsStatements 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 PronouncementsStatement 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 PronouncementsStatements 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 PronouncementsStatements 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 AssessmentProcedure and Administration  ![]()
Chapter 121. Final Returns  ![]()
Chapter 123. Poverty Income  ![]()
Chapter 125. Personal Income Tax PronouncementsStatements 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 PronouncementsStatements 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 ClaimsStatement 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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