61 Pa. Code § 121.3 - Residence
(a) A person is a
resident of this Commonwealth for income tax purposes if he is domiciled in
Pennsylvania and does not qualify as a nonresident. Domicile is that place
which a person considers home and to which he intends to return if away
therefrom.
(b) Even though a person
is not domiciled in this Commonwealth he shall, nevertheless, be considered a
Commonwealth resident for tax purposes if he spends, in the aggregate more than
183 days of the taxable year in this Commonwealth.
Notes
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