Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

61 Pa. Code § 103.2. Tax imposed on nonresidents.

§ 103.2. Tax imposed on nonresidents.

 The tax imposed by this section is the same as that imposed on residents, and it applies to the income of a nonresident as set forth in Chapter 109 (relating to nonresident individuals).

Cross References

   This section cited in 61 Pa. Code §  105.6 (relating to illustration of the provisions of this chapter).



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