61 Pa. Code § 115.6
Current through Register Vol. 54, No. 50, December 14, 2024
The declaration of estimated tax for an individual who is unable to make a declaration by reason of minority or other disability shall be made and filed by his guardian, committee, fiduciary or other person charged with the care of his person or property, or by his duly authorized agent.
61 Pa. Code § 115.6