Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 61 - REVENUEPart I - Department of RevenueSubpart B - General Fund RevenuesArticle VI - Corporation TaxesChapter 151 - GENERAL PROVISIONS
CREDITS
Section 151.23 - Effective date of payment resulting from application of credit

61 Pa. Code § 151.23

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Current through Register Vol. 54, No. 45, November 9, 2024
Section 151.23 - Effective date of payment resulting from application of credit

Tax credits which are applied in payment of a tax debit are credited as of the post-mark date of the payment from which the credit originated.

61 Pa. Code § 151.23

The provisions of this §151.23 adopted March 23, 1979, effective 3/24/1979, 9 Pa.B. 1071.

This section cited in 61 Pa. Code § 151.21 (relating to definitions).