§ 113.15. When withholding not required.

 Notwithstanding any provision of this article to the contrary, an employer on and after January 1, 1975, shall not be required to withhold any tax upon payment of wages to an employee if such employee can certify:

   (1)  That he incurred no personal income tax liability for the preceding tax year; and

   (2)  That he anticipates no liability for personal income tax for the current year.

Source

   The provisions of this §  113.15 adopted June 12, 1975, 5 Pa.B. 1561.

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