61 Pa. Code § 143.7 - Overpayment carryover
(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).
Notes
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