Chapter 113 - WITHHOLDING OF TAX
- § 113.1 - Employers required to withhold tax
- § 113.2 - Compensation subject to withholding
- § 113.3 - Computing withholding of Pennsylvania Personal Income Tax
- § 113.3a - Employer identification number
- § 113.3b - Registration
- § 113.4 - Time and place for filing reconciliation and withholding statements
- § 113.5 - Payment of taxes and filing of deposit statements
- § 113.6 - Employer's filing dates and filing of deposit statements
- § 113.7 - Correcting mistakes
- § 113.8 - Records to be kept
- § 113.9 - Use of prescribed forms
- § 113.10 - Extensions of time
- § 113.11 - Special deposits and trust accounts
- § 113.12 - Liability of employer for withheld taxes
- § 113.13 - Failure of employer to withhold
- § 113.14 - Designation of third parties to perform acts required of employers
- § 113.15 - When withholding not required
- § 113.16 - Enforceable trust fund
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