Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 2024).

61 Pa. Code § 121.28. Use of Federal income tax information.

§ 121.28. Use of Federal income tax information.

 (a)  Amounts reported on Form PA-40 are subject to verification and audit by the Department.

 (b)  The Department and the United States Internal Revenue Service are exchanging income tax information for the purpose of verifying the accuracy of information reported on Pennsylvania Personal Income Tax returns.


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