Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 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).



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.