§ 143.3. Receipt of payments.
For purposes of determining when a school district personal income tax payment is made and credited to a taxpayer’s account, a tax payment is deemed to be made on the date the tax collector responsible for collecting the tax receives the payment or the due date for the payment, whichever is later.
Cross References This section cited in 61 Pa. Code § 143.6 (relating to estimated tax declarations and installment payments).
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