72 Pa. Stat. § 7315.1

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 7315.1 - Definitions

The following words, terms and phrases, when used in this part, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

"Department." The Department of Revenue of the Commonwealth.

"Individual income tax." The tax imposed under this article.

72 P.S. § 7315.1

1971, March 4, P.L. 6, No. 2, art. III, § 315.1, added 1997, May 7, P.L. 85, No. 7, § 9, imd. effective.