Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle V - Personal Income Tax
Chapter 113 - WITHHOLDING OF TAX
Section 113.14 - Designation of third parties to perform acts required of employers

61 Pa. Code § 113.14

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Current through Register Vol. 54, No. 45, November 9, 2024
Section 113.14 - Designation of third parties to perform acts required of employers

In case a fiduciary, agent or other person has the control, receipt, custody, disposal of or pays the compensation of an employe or a group of employees employed by one or more employers, the Department is authorized to designate such ficuciary, agent, or other person to perform such acts as are required of employers under this article. All provisions of this article which are applicable to an employer shall be applicable to a fiduciary, agent, or other person.

61 Pa. Code § 113.14