Current through Register Vol. 54, No. 50, December 14, 2024
Section 123.4 - Deceased claimant(a) The personal representative of a deceased claimant may file Schedule SP for the deceased claimant for 1980 and subsequent years whether the claimant died during or after the applicable tax year.(b) The tax year for a decedent is the short period beginning with the first day of his last taxable year and ending with the date of his death.The provisions of this § 123.4 adopted April 17, 1981, effective 4/18/1981, 11 Pa.B. 1327.