§ 113.3b. Registration.
Every employer having an office or transacting business within this Commonwealth and making payment of wages for the first time to one or more nonresident individuals performing services on behalf of the employer within this Commonwealth or to one or more resident individuals shall, within 10 business days of the payment, register with the Department by completing and filing Form PA-100 Pennsylvania Combined Registration Form available on its website or at its Harrisburg or district offices.
Authority The provisions of this 133.3b issued under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).
Source The provisions of this § 113.3b adopted December 26, 2003, effective December 27, 2003, 33 Pa.B. 6423.
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