reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 125 - PERSONAL INCOME TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › NAZI REPARATION › Section 125.41 - Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the income of victims of Nazi persecution

Current through Register Vol. 54, No. 28, July 13, 2024
Awards or settlements received in reparation for the
						  seizure, theft, requisition or involuntary conversion of the income of victims
						  of Nazi persecution are taxable only as to the following:
(1) Amounts paid as a substitute for taxable
						income accruing after one of the following:
(i) May 30, 1971.
(ii) If the right to receive the income was
						acquired from a decedent by bequest, devise or inheritance or by the decedent's
						estate, the later of May 30, 1971, or the decedent's date of death.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 125 - PERSONAL INCOME TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › NAZI REPARATION › Section 125.42 - Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the property of victims of Nazi persecution

Current through Register Vol. 54, No. 28, July 13, 2024
Awards or settlements received in reparation for the
						  seizure, theft, requisition or involuntary conversion of the property of
						  victims of Nazi persecution constitute proceeds from the disposition of
						  property. Gain or loss shall be recognized on the same basis as gain or loss
						  from the sale or exchange of property acquired before June 1, 1971, (see §
												103.13(f)
						  (relating to net gains or income from disposition of property)), or property of
						  a decedent acquired by bequest, devise or inheritance or by the decedent's
						  estate.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 125 - PERSONAL INCOME TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › NAZI REPARATION › Section 125.43 - Recoveries of converted property

Current through Register Vol. 54, No. 28, July 13, 2024
No gain is realized on the recovery of involuntarily
						  converted property unless the taxpayer has previously claimed a business or
						  nonbusiness loss on its conversion.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 125 - PERSONAL INCOME TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › DEPLETION › Section 125.51 - Allowance of deduction for cost depletion

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General rule
. In the
						case of mines, oil and gas wells, other natural deposits, and timber, there
						shall be allowed as a deduction in computing income a reasonable allowance for
						depletion. In any case in which it is ascertained as a result of operations or
						development work that the recoverable units are greater or less than the prior
						estimate thereof, the prior estimate (but not the basis for depletion) shall be
						revised and the allowance under this section for subsequent taxable years shall
						be based on the revised estimate.
(b)
Recoverable units
.
						Recoverable units are the number of units (for example-tons, pounds, ounces or
						barrels) of minerals, oil or gas in the ground and economically worth
						extracting, estimated according to the best available information and industry
						standards.
(c)
Special
						rules
.
(1)
Leases
.
						In the case of a lease, the deduction under this section shall be apportioned
						between the lessor and lessee in accordance with Federal Income Tax
						requirements.
(2)
Life
						tenant and remainderman
. In the case of property held by one person
						for life with remainder to another person, the deduction under this section
						shall be computed as if the life tenant were the absolute owner of the property
						and shall be allowed to the life tenant.
(3)
Property held in trust
.
						In the case of property held in trust, the deduction under this section shall
						be apportioned between the income beneficiaries and the trustee in accordance
						with the pertinent provisions of the instrument creating the trust, or, in the
						absence of those provisions, on the basis of the trust income allocable to
						each.
(4)
Property held by
						estate
. In the case of a decedent's estate, the deduction under this
						section shall be apportioned between the estate and the heirs, legatees and
						devisees on the basis of the income of the estate allocable to each.
(5)
Basis for depletion
. The
						basis on which depletion is to be allowed in respect of any property shall be
						the adjusted basis for the purpose of determining the gain upon the sale or
						other disposition of the property.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V - Personal Income Tax › Chapter 125 - PERSONAL INCOME TAX PRONOUNCEMENTS-STATEMENTS OF POLICY › DEPLETION › Section 125.52 - Percentage depletion

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Deduction
. A deduction for percentage depletion shall be
						allowed only in the following set of circumstances:
(1) The deduction is allowable in computing
						Federal taxable income.
(2)
						Insufficient information is available to estimate the amount of recoverable
						units in accordance with industry standards.
(3) The cost of the recoverable units is
						fixed and certain.
(4) The cost of
						the recoverable units has not been fully recovered.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 141 - GENERAL PROVISIONS › Section 141.1 - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
The Department promulgates this article for the purpose
						of providing uniform rules for the levy, implementation, administration,
						assessment and collection of the school district personal income tax authorized
						by the act. This article applies to any school district imposing a school
						district personal income tax and other persons subject to the
						act.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 142 - TAX, IMPOSITION AND RATE › Section 142.2 - Tax rate

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The board
					 shall establish for its fiscal year the school district personal income tax
					 rate under the provisions of and subject to the limitations contained in the
					 act.
(b) If the tax rate changes
					 during a taxpayer's taxable year, the taxpayer's income subject to tax as
					 determined under §
											142.1 (relating to tax and
					 imposition) shall be apportioned by multiplying the income by a fraction, the
					 numerator of which must be the number of months in taxpayer's taxable year
					 prior to the effective date of the tax rate change and the denominator of which
					 must be the number of month's in the taxpayer's taxable year. The product must
					 be the taxpayer's income subject to the tax rate before the rate change. The
					 difference between the product and the taxpayer's income subject to tax as
					 determined under §
											142.1 must be the income subject
					 to the tax rate after the rate change.
This section cited in 61 Pa. Code §
													142.1 (relating to tax and
						  imposition); and §
													145.3 (relating to
						  form).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.1 - Liability for payment

Current through Register Vol. 54, No. 28, July 13, 2024
Each taxpayer subject to a school district personal
						income tax is liable for and responsible to pay the tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.2 - Payment

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Location.
The payment of any school district personal income
					 tax shall be made to the tax collector for the school district imposing the
					 tax.
(b)
Types of
					 payments.
The board of a school district may prescribe the means by
					 which a school district personal income tax payment may be made, including
					 cash, check, draft, money order, certified or cashier's check, credit or debit
					 card or electronic funds transfer.
(c)
Conditional payments.
Acceptance of a check, draft, money order, certified check or cashier's check
					 is a conditional payment until honored by the drawee.
(d)
Returned or rejected
					 payments.
If a taxpayer or other person makes what purports to be a
					 payment of school district personal income tax with a check, money order,
					 cashier's check (or other guaranteed draft), credit card or debit card or by
					 other means and the amount of the liability is not paid, or is paid and
					 subsequently charged back to the payee, the taxpayer shall remain liable for
					 the obligation due the school district to the same extent as if the payment had
					 not been tendered.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.3 - Receipt of payments

Current through Register Vol. 54, No. 28, July 13, 2024
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.
This section cited in 61 Pa. Code §
													143.6 (relating to estimated tax
						  declarations and installment
						  payments).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.4 - Tax due date

Current through Register Vol. 54, No. 28, July 13, 2024
The school district personal income tax of each taxpayer
						for the taxable year shall be due on the date that taxpayer is required to file
						the return for the personal income subject to tax, without regard to any
						extensions.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.5 - Employer withholding

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An
					 employer who maintains an office or transacts business within a school district
					 shall deduct and withhold school district personal income tax from the
					 compensation of each employee of the employer under the following conditions:
(1) The employee is a resident individual of
					 the school district.
(2) The
					 employee provides services to the employer within the school
					 district.
(3) The employer is
					 required under section 316 of the TRC (72 P. S. §
													7316) to deduct and withhold Pennsylvania
					 Personal Income Tax from the compensation of the employee.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.6 - Estimated tax declarations and installment payments

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Every taxpayer shall make a declaration
					 and installment payments of estimated school district personal income tax if
					 the taxpayer's estimated school district personal income tax exceeds the dollar
					 limitation contained in section 325 of the TRC (72 P. S. §
												7325) for making a declaration of
					 Pennsylvania Personal Income Tax.
(b) Estimated school district personal income
					 tax means a taxpayer's school district personal income tax liability as
					 prescribed under Chapter 142 (relating to tax, imposition and rate), less any
					 credit to which the taxpayer may be entitled under §
											144.3 (relating to employer
					 withholding credit), that the taxpayer reasonably estimates to be due for the
					 taxable year.
(c) The declaration
					 and installment payments of estimated school district personal income tax shall
					 be made to the tax collector for the school district at the time prescribed for
					 the declaration and payment of earned income tax not subject to withholding
					 under section 13-III of The Local Tax Enabling Act (53 P. S. §
												6913-III).
(d) The board of a school district that
					 imposes a school district personal income tax shall prescribe the information
					 to be reported on the declaration required under this section and the means by
					 which installment payments are to be made, provided that if an amended
					 declaration is filed, any remaining unpaid installments shall be ratably
					 increased or decreased to reflect the increase or decrease on the amended
					 declaration. The board or its designee shall determine the format for the
					 declaration and make necessary arrangements for the production of the
					 declaration and dissemination to taxpayers.
(e) Notwithstanding the provisions of
					 subsection (c), estimated school district personal income tax installment
					 payments are payments of school district personal income tax to which §
											143.3 (relating to receipt of
					 payments) applies.
This section cited in 61 Pa. Code §
													143.7 (relating to overpayment
						  carryover); and 61 Pa. Code §
													145.3 (relating to
						  form).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 143 - TAX PAYMENTS › Section 143.7 - Overpayment carryover

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 taxpayer who has overpaid the school district personal income tax for a taxable
					 year may have the overpayment carried forward and credited against the school
					 district personal income tax liability for the following taxable
					 year.
(b) The overpayment that is
					 credited under this section is considered a payment of tax under this chapter
					 as opposed to a tax credit and may be refunded as provided under §
											146.3 (relating to
					 refunds).
(c) An overpayment that
					 is credited under this section may be used to satisfy a taxpayer's estimated
					 school district personal income tax liability under §
											143.6 (relating to estimated tax
					 declarations and installment payments).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 144 - TAX CREDITS › Section 144.1 - Payment of tax to other political subdivisions or states

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A taxpayer is entitled to a credit
					 against the school district personal income tax as prescribed under section 14
					 of The Local Tax Enabling Act (53 P. S. §
												6914), regarding payment of tax to other
					 political subdivisions or states as credit or deduction and withholding
					 tax.
(b) Notwithstanding subsection
					 (a), a taxpayer will not be allowed a credit against the school district
					 personal income tax for any tax imposed by any state or political subdivision
					 located outside this Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 144 - TAX CREDITS › Section 144.2 - Poverty credit

Current through Register Vol. 54, No. 28, July 13, 2024
A taxpayer may claim the same percentage of tax
						forgiveness that a taxpayer is entitled to claim as a credit against the
						Pennsylvania Personal Income Tax liability as provided for under section 304 of
						the TRC (72 P. S. §
												7304) against
						the school district personal income tax.
Example
. If a taxpayer is eligible to
						claim 90% tax forgiveness of his Pennsylvania Personal Income Tax, the taxpayer
						is eligible to claim 90% tax forgiveness against his school district personal
						income tax.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 144 - TAX CREDITS › Section 144.3 - Employer withholding credit

Current through Register Vol. 54, No. 28, July 13, 2024
Any amount actually withheld under §
											143.5 (relating to employer
						withholding) shall be allowed to the recipient of the compensation subject to
						withholding as a credit against the school district personal income tax
						liability for the taxable year in which the withholding is
						made.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.1 - Date and place of filing

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 taxpayer who during any part of a taxable year is a resident individual of a
					 school district imposing a school district personal income tax shall file a
					 school district personal income tax return with the tax collector for the
					 school district on or before the date when the taxpayer is required to file the
					 taxpayer's Pennsylvania Personal Income Tax return.
(b) A taxpayer who during the taxpayer's
					 taxable year is a resident individual of more than one school district that
					 imposes a school district personal income tax shall comply with subsection (a)
					 for each school district.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.2 - Extensions

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A taxpayer who
					 has an extension for filing the Pennsylvania Personal Income Tax return shall
					 have a commensurate extension for filing a school district personal income tax
					 return. To be entitled to the extension under this section, a taxpayer is
					 required to provide proof of the Pennsylvania extension to the tax collector.
					 Adequate proof includes a copy of the completed Pennsylvania application for
					 extension of time to file, or in the event a taxpayer has an extension to file
					 a Pennsylvania Personal Income Tax return based upon an approved extension for
					 filing a Federal Income Tax return, a copy of the completed Federal extension
					 request form.
(b) If a taxpayer has
					 been denied or does not have an extension to file the taxpayer's Pennsylvania
					 Personal Income Tax return, a tax collector may grant an extension for the
					 filing of a school district personal income tax return upon written request
					 from the taxpayer. The tax collector shall establish the form, if any, required
					 for the submission of a request for an extension. The tax collector shall give
					 a taxpayer written notice of the approval or denial of the extension request.
					 An extension may not be longer than 6 months.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.3 - Form

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The board or a
					 designee shall determine the format for the return and make necessary
					 arrangements for the production of the return and dissemination to
					 taxpayers.
(b) The board of the
					 school district imposing a school district personal income tax shall prescribe
					 the information to be included on the school district personal income tax
					 return and the manner and place for filing. At a minimum, the return must
					 contain the following information:
(1) The
					 taxpayer's personal information including:
(i)
					 Name.
(ii) Address.
(iii) Social Security number.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.4 - Joint returns

Current through Register Vol. 54, No. 28, July 13, 2024
The board of the school district imposing a school
						district personal income tax may authorize spouses to file joint returns under
						rules the board prescribes, subject to the following requirements:
(1) If spouses file a joint return, their tax
					 liability shall be joint and several.
(2) Spouses filing a joint return may not
					 offset one spouse's losses in a taxable class of income with the gain of the
					 other spouse from any taxable class of income.
(3) Spouses with different taxable years or
					 who reside in different school districts may not file a joint return.
This section cited in 61 Pa. Code § 145.3
						  (relating to form).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.5 - Returns by persons other than taxpayer

Current through Register Vol. 54, No. 28, July 13, 2024
Department regulations relating to Pennsylvania Personal
						Income Tax returns filed on behalf of deceased individuals, minors and
						taxpayers with disabilities and returns made by agents apply for purposes of
						the return for school district personal income tax. See §§
											117.3,
						117.4 and
						117.6 (relating to deceased
						individuals; minority or other disability; and returns made by
						agents).
This section cited in 61 Pa. Code § 145.3
						  (relating to form).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 145 - TAX RETURNS › Section 145.6 - Amended returns

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Subject to
					 the provisions of subsection (b), a taxpayer may file an amended school
					 district personal income tax return to correct errors contained in an original
					 return or amended return. A board shall prescribe rules relating to filing
					 amended returns.
(b) A taxpayer's
					 adjusted Pennsylvania taxable personal income as reported to, determined,
					 adjusted or assessed by the Department is within the jurisdiction of the
					 Department and cannot be affected by the filing of an amended school district
					 personal income tax return. Amendments to adjusted Pennsylvania taxable
					 personal income shall be made to the Department on an amended Pennsylvania
					 Personal Income Tax return as prescribed for the returns by Department
					 regulation.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 146 - ADMINISTRATION AND COLLECTION › Section 146.1 - Tax collector powers and duties

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The tax collector is responsible to
					 administer, receive, assess and collect the school district personal income tax
					 levied by a board under the act.
(b) Subject to subsection (c), a tax
					 collector shall have all the same powers, rights, responsibilities and duties
					 for the collection of the school district personal income tax that are
					 available for the collection of municipal taxes that may be imposed by law,
					 including taxes imposed under the following:
(1) The Local Tax Enabling Act.
(2) Title 53 of
Pennsylvania
					 Consolidated Statutes
§§ 8421-8438 (relating to the Local
					 Taxpayer Bill of Rights Act).
(3)
					 As otherwise provided by law.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 146 - ADMINISTRATION AND COLLECTION › Section 146.2 - Access to Department returns and records

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department will use the Department of
					 Community and Economic Development's Local Withholding Tax Register as
					 prescribed under section 351 of the act (53 P. S. §
												6926.351), regarding tax register and local
					 tax withholding register, to determine the official tax collectors for a school
					 district.
(b) Upon request, the
					 Department may provide a tax collector by electronic transmittal an abstract of
					 a current or former resident individual taxpayer's Pennsylvania Personal Income
					 Tax return for purposes of the tax collector administering and collecting the
					 school district's school district personal income tax. The Department may
					 provide or make available for inspection and duplication, in a format
					 determined by the Department, other taxpayer returns, records and information
					 that the Department deems necessary for a tax collector to administer a school
					 district personal income tax.
(c) A
					 tax collector shall execute a confidentiality agreement as prescribed by the
					 Department before the Department will disclose tax information under subsection
					 (b).
(d) A tax collector shall
					 reimburse the Department for the costs associated with the disclosure of tax
					 information under subsection (b). The Department will prescribe a fee schedule
					 outlining the costs. The Department will deny any request without payment of
					 the fee.
(e) Federal Income Tax
					 returns, records or information in the Department's possession are strictly
					 confidential and will not be disclosed to a tax collector. Federal tax returns,
					 records and information within the possession of the Internal Revenue Service
					 shall be obtained directly from the Internal Revenue Service, subject to
					 Federal law applicable to disclosure of Federal tax returns, records and
					 information.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 146 - ADMINISTRATION AND COLLECTION › Section 146.3 - Refunds

Current through Register Vol. 54, No. 28, July 13, 2024
Title 53 of the
Pennsylvania Consolidated
						Statutes
§ 8425 (relating to refunds of overpayments) applies to
						refunds for overpayments of any personal income tax.
This section cited in 61 Pa. Code §
													143.7 (relating to overpayment
						  carryover).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 147 - INTEREST, PENALTIES AND COSTS OF COLLECTION › Section 147.1 - Interest

Current through Register Vol. 54, No. 28, July 13, 2024
A board may determine the rate for and the tax collector
						may assess and collect interest on a delinquent school district personal income
						tax liability in the manner provided for the determination and collection of
						interest on tax claims under the act of May 16, 1923 (P. L. 207, No. 153) known
						as the Municipal Claim and Tax Lien Law. See
						53
						P. S. §
												7143.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 147 - INTEREST, PENALTIES AND COSTS OF COLLECTION › Section 147.2 - Penalties

Current through Register Vol. 54, No. 28, July 13, 2024
Under the authority of section 22 of The Local Tax
						Enabling Act (53 P. S. §
												6922), the
						board may prescribe reasonable penalties for a taxpayer's nonpayment of school
						district personal income tax when due and for a person's failure to comply with
						this article.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 147 - INTEREST, PENALTIES AND COSTS OF COLLECTION › Section 147.3 - Costs of collection

Current through Register Vol. 54, No. 28, July 13, 2024
Under the authority of section
						22.1 of The Local Tax Enabling Act
						(53
						P. S. §
												6922.1), the board may prescribe
						the reasonable costs of collection incurred to provide notices of delinquency
						or to implement similar procedures utilized to collect delinquent taxes from a
						taxpayer. The costs may be retained by the tax collector with the approval of
						the board of the school district.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article V-A - School District Personal Income Tax › Chapter 148 - TAX APPEALS › Section 148.1 - Appeal process

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Subject to
					 subsection (b), each board levying a school district personal income tax shall
					 establish an administrative process for taxpayers to appeal assessments,
					 determinations, adjustments or refunds of the school district personal income
					 tax as prescribed for eligible taxes under
					 53 Pa.C.S. §§
												8421-8438 (relating to the Local Taxpayer
					 Bill of Rights Act). The provisions related to tax appeals under the Local
					 Taxpayer Bill of Rights Act apply to appeals related to the school district
					 personal income tax.
(b) Issues
					 related to a taxpayer's Pennsylvania personal income, adjusted Pennsylvania
					 taxable personal income or the Pennsylvania Personal Income Tax that affects
					 the calculation of a taxpayer's school district personal income tax shall be
					 raised as part of an appeal of his Pennsylvania Personal Income Tax and may not
					 be raised as part of an appeal under this section.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › GENERAL › Section 151.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
						  article, have the following meanings, unless the context clearly indicates
						  otherwise:
FC
-The Fiscal Code (72 P. S.
						  §§
													1-1804).
IRC
-The Internal Revenue Code of 1986,
						  including amendments under the Tax Reform Act of 1986 (26 U.S.C.A. §§
													1 -
						  7872).
Report
-Generally, any one of the
						  annual corporate tax report forms. For example: the Corporate Net Income Tax
						  Report or the Foreign Franchise Tax Report or the Bank Shares Tax
						  Report.
Return
-Generally, any of the Federal
						  Internal Revenue Service tax forms. For example: U.S. Corporation Income Tax
						  Return (Form 1120).
Settlement
-The determination by the
						  Commonwealth of tax liability of a taxpayer according to law. A settlement of a
						  corporate tax report is made by a Taxing Officer of the Bureau of Corporation
						  Taxes, Department of Revenue, evidenced by affixing his signature and the date
						  of signing to the report. Settlements are subject to the approval of a Taxing
						  Officer in the Department of the Auditor General, evidenced by affixing his
						  signature and the date of signing to the same report.
TRC
-The Tax Reform Code of 1971
						  (72
						  P. S. §§
													7101-10004).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › GENERAL › Section 151.2 - Scope

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter concerns administrative procedures and
						  statutory provisions which pertain to corporate taxes in general, rather than
						  specific taxes as set forth in subsequent chapters of this
						  article.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › GENERAL › Section 151.3 - Letters of authority

Current through Register Vol. 54, No. 28, July 13, 2024
Effective March 27, 1974, the Department will require
						  the filing of a letter of authority on the taxpayer's letterhead stationery
						  executed by an official of the taxpayer authorizing the tax practitioner, for
						  example an attorney or accountant named to represent the taxpayer:
(1) When the name of the tax practitioner
						does not appear on the report as its corporate tax representative.
(2) When the tax practitioner presents for
						filing in the Department a Petition for Resettlement and the name of the tax
						practitioner does not appear either on the report named in the petition or
						within the body of the petition signed by an official of the taxpayer. See
						section 1102 of the FC (72 P. S. §
													1102).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › GENERAL › Section 151.4 - Obtaining a Corporate Clearance Certificate

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Corporate Clearance Certificate is a
						certificate issued by the Department evidencing the payment of taxes and
						charges as required by law.
(b) The
						information and documentation which is required to be furnished to obtain a
						Corporate Clearance Certificate depends upon the purpose for which the
						certificate is sought. The following is a list of purposes for which a
						Corporate Clearance Certificate is commonly obtained and the information and
						documentation which shall be required to be furnished.
(1) A dissolution under the Business
						Corporation Law (15 P. S. §§
														1001-2204).
(i) An application for a Corporate Clearance
						Certificate executed in duplicate (Form RCT-442).
(ii) Reports for the current tax year to the
						date of complete divestiture.
(iii)
						A Schedule of Distribution of Assets in Dissolution (Form RCT-422). If
						distribution of assets is made in kind to stockholders, attach a copy of
						Federal Form 1099L.
(iv) A detailed
						schedule of capital gains exempted under section 337 of the IRC (26 U.S.C.A. §
															337).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › GENERAL › Section 151.5 - Release of corporation tax liens

Current through Register Vol. 54, No. 28, July 13, 2024
(a) When the corporate tax debtor or another
						interested party requests a release from the lien of corporate taxes on all or
						part of the tax debtor's real property, the following mathematical formula
						shall be used in establishing the release consideration:
(1) The assessed market valuation of the real
						property to be released will constitute the numerator of the
						fraction.
(2) The assessed market
						valuation of the tax debtor's real property within this Commonwealth, including
						the real property to be released, will constitute the denominator of the
						fraction.
(3) The fraction will
						then be multiplied by the amount of the tax debit and the resulting figure will
						be the release consideration.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › REPORTING › Section 151.11 - Termination

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General.
A corporation which desires to terminate its
						responsibility to file annual reports, but does not desire to dissolve formally
						or withdraw under the Business Corporation Law (15 P. S. §§
													1001-2204) or dissolve under a petition to a
						court of common pleas, may terminate the filing responsibility by submitting
						the required information and documentation. The information and documentation
						which is required depends upon the nature of the corporation.
(1) A domestic corporation that has not
						transacted business shall file an Out of Existence Affidavit (Form
						RCT-404).
(2) A domestic
						corporation that has transacted business shall file the following:
(i) An Out of Existence Affidavit (Form
						RCT-403).
(ii) Corporate Tax
						Reports for the current tax year to the date of complete divestiture.
(iii) A detailed capital gains schedule under
						Federal Internal Revenue Service Form 4797 or Federal Internal Revenue Service
						Form 1120 Schedule D or both or a pro forma capital gains schedule if gains are
						not recognized under section 337 of the IRC.
(3) A foreign corporation shall file the
						following:
(i) A Withdrawal Affidavit (Form
						RCT-407).
(ii) Corporate Tax
						Reports for the current year to the date business activities ceased and the
						corporation no longer employed property in this Commonwealth, including an
						explanation of the disposition of assets located in this
						Commonwealth.
(iii) A detailed
						capital gains schedule under Federal Internal Revenue Service Form 4797 or
						Federal Internal Revenue Service Form 1120 Schedule D or both or a pro forma
						capital gains schedule if gains are not recognized under section 337 of the
						IRC.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › REPORTING › Section 151.12 - Minimum reporting

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
						corporation which is qualified to terminate tax reporting under §
												151.11 (relating to termination),
						but desires to preserve the right to use its name, may submit a Skeleton Report
						in lieu of an Out of Existence Affidavit or Withdrawal Affidavit. A Skeleton
						Report shall be filed annually on the corporation's due date for
						reporting.
(b) Skeleton Report is
						the report form filed with only the identification, Statement in Support of
						Inactive Report, and affirmation sections completed.
(c) Skeleton Reports are settled at a minimum
						tax which will be established by the Bureau. Commencing with reports for
						calendar year 1983 and for each year thereafter, a minimum Capital Stock or
						Foreign Franchise Tax of $75 is imposed on corporations filing Skeleton
						Reports. See §
												155.29 (relating to minimum
						tax).
(d) Without a Statement in
						Support of Inactive Report, reports shall be executed in full.
(e) The right of the corporation to the use
						of the corporate name is not jeopardized when Skeleton Reports are
						filed.
This section cited in 19 Pa. Code §
														17.2 (relating to appropriation of
							 the name of a senior corporation); and 61 Pa. Code §
														155.29 (relating to minimum
							 tax).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › REPORTING › Section 151.13 - Resumption of reporting

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
						corporation which has terminated its reporting requirement under §
												151.11 (relating to termination)
						and then commences sufficient activities in this Commonwealth to subject the
						corporation to reporting shall submit a composite report and a Skeleton
						Affidavit (Form RCT-227 or RCT-228) for the period of inactivity. The report
						and affidavit shall be submitted with the report for the first tax period in
						which the taxable activities are resumed.
Example:
A corporation which reports
						  on a calendar year basis terminates its reporting requirement on August 15,
						  1972. On November 10, 1978, the taxpayer resumes activities in this
						  Commonwealth which subject the corporation to Corporate Net Income and Capital
						  Stock Tax reporting. The corporation shall submit a composite report and
						  Skeleton Affidavit for the period from August 15, 1972 to December 31, 1977.
						  This composite report and Skeleton Affidavit may be submitted together with the
						  corporation's reports for the 1978 tax year due on or before April 15,
						  1979.
(b) A composite report
						is one report which is filed for a period of more than 1 tax year.
This section cited in 19 Pa. Code §
														17.2 (relating to appropriation of
							 the name of a senior corporation).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › REPORTING › Section 151.14 - Amended report

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Applicability.
This section applies to taxes imposed under
						Articles IV, VI, VII, VIII, IX, XI and XV of the Tax Reform Code of 1971 and
						not settled prior to January 1, 2008, along with the following:
(1) Corporate Loans Tax imposed under
						sections 19-24 of the State Personal Property Tax Act (72 P. S.
						§§
														3250-10-3250-15).
(2) Co-operative Agricultural Corporate Net
						Income Tax Act imposed under the Co-operative Agricultural Association
						Corporate Net Income Tax (72 P. S. §§
														3420-21-3420-30).
(3) The electric co-op corporation membership
						fee imposed under
						15 Pa.C.S. §
														7333
						(relating to license fee; exemption from excise taxes).
(4) Gross Receipts Tax on private bankers
						imposed under section 1 of the act of May 16, 1861 (P. L. 708, No. 660)
						(72
						P. S. §
														2221).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › CREDITS › Section 151.21 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in
						  §§
												151.21-151.24, have the following
						  meanings, unless the context clearly indicates otherwise:
Application
-Use by the Department of a
						  credit to pay a tax debit.
Assignment
-The sale or exchange of a
						  settled credit by a taxpayer (the assignor) to another taxpayer (the assignee)
						  for application by the assignee to a tax debit in the assignee's
						  account.
Conditional statutory credit
-Those
						  statutory credits which are subject to special conditions set forth by the
						  statute establishing those credits. The credits may be utilized in the manner
						  set forth in this chapter, subject to the special conditions or limitations set
						  forth by the statute which creates them. An example is section 5 of the
						  Neighborhood Assistance Tax Credit (62 P. S. §
													2085).
Settled credit
-A surplus which has
						  been determined to be an overpayment upon settlement by the Department of the
						  annual tax report to which it relates.
Tax debit
-The term includes tax
						  prinicipal, penalty and interest.
Transfer
-The movement by the
						  Department of a credit within the account of a taxpayer against a tax debit of
						  the same taxpayer.
Unsettled credit
-A surplus resulting
						  from an apparent overpayment of a tax with respect to which a payment is made,
						  either as a result of a tentative tax payment or of a regular payment, prior to
						  settlement of the annual tax report to which it relates.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › CREDITS › Section 151.23 - Effective date of payment resulting from application of credit

Current through Register Vol. 54, No. 28, July 13, 2024
Tax credits which are applied in payment of a tax debit
						  are credited as of the post-mark date of the payment from which the credit
						  originated.
This section cited in 61 Pa. Code §
														151.21 (relating to
							 definitions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article VI - Corporation Taxes › Chapter 151 - GENERAL PROVISIONS › CREDITS › Section 151.24 - Order of application of tax credits

Current through Register Vol. 54, No. 28, July 13, 2024
In the absence of instructions by the taxpayer to the
						  contrary, and unless otherwise provided by law or by regulation, tax credits
						  shall be applied to the penalties, legal costs, interest and tax principal, in
						  that order, of each tax debit in the taxpayer's account, in the chronological
						  order in which the tax debits arose.
This section cited in 61 Pa. Code §
														151.21 (relating to definitions);
							 and 61 Pa. Code §
														151.22 (relating to transfer,
							 assignment and refund of credits).