Pennsylvania Code
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 § 146.3. Refunds.

§ 146.3. Refunds.

 Title 53 of the Pennsylvania Consolidated Statutes §  8425 (relating to refunds of overpayments) applies to refunds for overpayments of any personal income tax.

Cross References

   This section cited in 61 Pa. Code §  143.7 (relating to overpayment carryover).


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.