ARTICLE VI. CORPORATION TAXES

Chap.

Sec.

151.    GENERAL PROVISIONS … 151.1   
153.    CORPORATE NET INCOME TAX … 153.1   
155.    CAPITAL STOCK TAX AND FOREIGN FRANCHISE TAX … 155.1   
157.    FOREIGN EXCISE TAX…[Reserved]   
158.    MUTUAL THRIFT INSTITUTIONS TAX … 158.1   
159.    PUBLIC UTILITY REALTY TAX … 159.1   
160.    UTILITIES GROSS RECEIPTS TAX … 160.11   
161.    UNAUTHORIZED INSURANCE COMPANIES … 161.1   
162.    INSURANCE COMPANIES SUBJECT TO TAX IN THIS COMMONWEALTH … 162.1   
170.    CORPORATION TAX PRONOUNCEMENTS—STATEMENTS OF POLICY … 170.1   

Authority

   The provisions of this Article VI issued under section 6 of the Fiscal Code (72 P. S. §  6); and section 408(a) of the Tax Reform Code of 1971 (72 P. S. §  7408(a)), unless otherwise noted.

Source

   The provisions of this Article VI adopted December 12, 1975, effective December 13, 1975, 5 Pa.B. 3195, unless otherwise noted.

Notes of Decisions

   Regulations Not Required

   The statutory deadline for making the S Corporation election is clearly set out in section 307.1 of the Tax Code (72 P. S. §  7307.1). Thus, whatever must be done to establish a valid S Corporation must be completed before the statutory deadline. This substantive rule was established by statute, and therefore, the Department of Revenue was merely enforcing the rule and was not required to promulgate regulations under the Commonwealth Documents Law (45 P. S. § §  1101—1602). Chloe Eichelberger Textiles, Inc. v. Commonwealth, 675 A.2d 1297 (Pa. Cmwlth. 1996).

---

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 Code 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.