61 Pa. Code (Title 61 — Revenue)

1,440 sections.

1.1 Definitions
2.1 General explanation
2.1a Definitions
2.2 Taxes applicable
2.3 Issuance of certificate (Form REV-1601)
2.4 Amount of credit
2.5 Total limit of credit against tax
2.6 Qualification for and computation of credit
2.7 Application of credits
2.8 Accounting for credits
2.9 Returns and reports
2.10 Verification of credit
2.11 Appeals
3.1 Regulations
3.2 Statements of policy
3.3 Letter rulings
3.4 Revenue information
3.5 Order of importance
4.1 Definitions and scope
4.2 Rate of interest
4.3 Taxes subject to interest
4.4 Rate of interest applicable to unpaid taxes
4.5 Computation of interest on unpaid taxes
4.6 Overpayment
4.7 Termination of interest
4.8 Refunds
4.9 Application dates
4.10 Payment without prejudice
4.11 Appeal
5.1 Purpose
5.2 Definitions
5.3 Payments required to be paid by EFT
5.4 Voluntary participation
5.5 [Reserved]
5.6 EFT payments
5.7 Miscellaneous provisions
6.1 Definitions
6.2 Notice of Program
6.3 Eligible taxpayers
6.4 Participation requirements
6.5 Tax amnesty return
6.6 Payment
6.7 Extensions for filing or payment unavailable
6.8 Abatement of eligible penalty liability
6.9 Denial of penalty abatement
6.10 Continued compliance requirement
6.11 Appeals of denial and penalty reinstatement
6.12 Audits and examinations; appeal of increase in tax
6.13 Overpayment, refund and interest
6.14 Enforcement concerning nondisclosed eligible tax liabilities
6.21 Nonparticipation penalty
6.22 [Reserved]
7.1 [Reserved]
7.11 Definitions
7.12 Jurisdiction
7.13 Manner of proceeding before the Board
7.14 Petitions
7.15 Board practice and procedure
7.16 Security upon petition for review
8a.1 Definitions
8a.2 Examination of books and records
8a.3 Audit types
8a.4 Determination of liability
8a.5 Determination of audit method
8a.6 Selection of sample
8a.7 Statistical estimation and software
8a.8 Test audit plan
8a.9 Audit findings
8a.10 Taxpayer appeal
8a.11 Applicability
9.1 [Reserved]
9.2 Sales and use tax changes
9.3 Additional services which are subject to tax
9.4 [Reserved]
9.5 [Reserved]
9.6 [Reserved]
9.7 [Reserved]
9.8 [Reserved]
9.9 [Reserved]
9.10 [Reserved]
9.11 [Reserved]
9.12 Foreign dividends effect of Kraft decision
9.13 Pennsylvania S Corporation election
9.14 [Reserved]
9.15 Tax amnesty administration and implementation issues
9.16 Effect of Federal Small Business Job Protection Act
9.17 Research and development tax credit implementation issues
9.18 Cost of collection
11.1 Organ and bone marrow donor tax credit
21.1 Definitions
21.2 Wagering tax
21.3 Admission tax
21.4 Breakage
21.5 Unclaimed award money
21.6 Extension of time for filing tax returns
21.7 Timely mailing treated as timely filing and payment
21.8 Interest and penalties
21.9 Records
21.10 Miscellaneous
21.11 [Reserved]
31.1 Persons and sales subject to tax
31.2 Rates
31.3 Exclusions
31.4 Rentals or leases of tangible personal property
31.5 Persons rendering taxable services
31.6 Persons rendering nontaxable services
31.7 Use tax
31.11 Definitions
31.12 Imposition of tax
31.13 Claims for exemptions
31.14 Taxes paid purchases resold (TPPR)
31.15 Reciprocal credit for taxes paid other states
31.16 Contractors acting as agents for their exempt customers
31.21 Advertising agencies
31.22 Duplicating
31.23 Auctioneers
31.24 Florists
31.25 Licensing of club plan secretaries and other independent vendors
31.26 Financial institutions
31.27 Morticians and funeral directors
31.28 Vending machines
31.29 Books, publications and advertising materials
31.30 [Reserved]
31.31 [Reserved]
31.32 [Reserved]
31.33 Prebuilt housing
31.41 Definitions
31.41a Scope
31.42 Tax incidence
31.43 Collection of tax
31.44 Computation of tax
31.45 Credit against tax
31.46 Transfer of registrations which are not subject to tax
31.47 Transfers of registrations which are presumed to be for a purchase price
31.48 Transfers of registrations which are presumed not to be for a purchase price
31.49 Limited exemption to certain businesses
31.50 Taxable services rendered on vehicles
32.1 Definitions
32.2 Exemption certificates
32.3 Sales for resale
32.4 Isolated sales
32.5 Multi-state sales
32.6 Wrapping supplies, equipment and services
32.21 Charitable, volunteer firemen’s and religious organizations, and nonprofit educational institutions
32.22 Sales to the United States Government or within areas subject to the jurisdiction of the Federal Government
32.23 Sales to the Commonwealth or its political subdivisions and sales by the Commonwealth and its political subdivisions
32.24 Sales to ambassadors, ministers and consular officers of foreign governments
32.25 Steam, gas, electricity, fuel oil and kerosene
32.31 Dairying
32.32 Manufacturing; processing
32.33 Farming
32.34 Public utilities
32.35 Mining
32.36 Printing and related businesses
32.37 Photographers and photofinishers
32.38 [Reserved]
33.1 Definitions
33.2 Scope
33.3 Cancellations, returns, allowances and exchanges
33.4 Credit and lay-away sales
34.1 Registration
34.2 Keeping of records
34.3 Tax returns
34.4 Direct payment permit
35.1 Tax examinations and assessments
35.2 Interest, additions, penalties, crimes and offenses
35.3 Lien for taxes
36.1 [Reserved]
36.2 [Reserved]
36.3 [Reserved]
36.4 [Reserved]
36.11 Board of Finance and Revenue
36.12 [Reserved]
38.1 Imposition and computation of tax
38.2 Exemptions
38.3 Definitions
38a.1 Scope and application of Chapter 38—Hotel Occupancy Tax—statement of policy
39.1 Definition
39.2 Registration
39.3 Transient vendor certificates
39.4 Surety bond or other security
39.4a Application of cash security to liability of transient vendors
39.5 Suspension or revocation of transient vendor certificate
39.6 Appeal from rejection of application, suspension or revocation of transient vendor certificate
39.7 Notice prior to entering Commonwealth
39.8 Inspection of records
39.9 Seizure of property
39.10 Release of seized property
39.11 Forfeiture proceedings
39.12 Unclaimed property
39.13 Fines
41.1 [Reserved.]
41.2 Concrete transit mixing unit
41.3 Dry ice for packaging ice cream
41.4 Gas used by a manufacturer
41.5 Integrated plants
41.6 Processing for wholesale distribution
41.7 Pump for conveying water prior to production process
41.8 Recapping and retreading of tires
41.9 Research exemption
42.1 Definitions
42.2 Exemptions
42.3 Property
42.4 Procedure for claiming the exemption
42.5 Nonprofit educational stations
43.1 General
43.2 Definitions
43.3 Exemption
43.4 Property
43.5 Procedure for claiming the exemption
43.6 Procedure for collection or payment of tax
44.1 Dairy farm paper towels
44.2 Cooperative agricultural associations
44.3 Farm water heaters
44.4 Guns and ammunition
44.5 [Reserved]
45.1 Exemption of electric cooperative corporations
45.2 Automobiles for attorneys
45.3 Street repairs
46.1 Construction contractor cutting or bending a steel beam
46.2 Construction of exempt public utility facilities
46.3 Construction contractor installing stained glass windows
46.4 Fixed price construction contract
46.5 Outdoor advertising signs
46.6 Contractors renting equipment to others
46.7 Nonresident contractors
46.8 [Reserved]
46.9 Financial institution security equipment
47.1 Coin-operated amusement devices
47.2 Films for commercial exhibitions
47.3 Frozen food lockers
47.4 Golf bag carts and lockers
47.5 [Reserved]
47.6 Miniature golf course
47.7 [Reserved]
47.8 [Reserved]
47.9 [Reserved]
47.10 Riding academies and stables
47.11 Saws and blades to butchers
47.12 Soda fountains
47.13 [Reserved]
47.14 Water filters or softeners
47.15 [Reserved]
47.16 Rental of equipment between affiliated interests
47.17 Lease or rental of vehicles and rolling stock
47.18 Totalizator equipment
47.19 Public Transportation Assistance Fund taxes and fees
47.20 Vehicle Rental Tax
48.1 Utility services used by exempt organizations
48.2 [Reserved]
48.3 [Reserved]
48.4 Credit unions
49.1 [Reserved]
49.2 Game fish, animals and birds
50.1 Purchases and sales by wholesalers
51.1 Purchases of replacement parts by automobile dealer
51.2 Use of automobiles other than for resale; evidence
51.3 [Reserved]
51.4 Remittances for payment of sales tax on certain vehicles
52.1 Purchases of medicines, medical supplies, medical equipment and prosthetic or therapeutic devices
52.2 Fabrication of dental prosthetics
52.3 [Reserved]
52.4 Sellers and repairers of eyeglasses
53.1 Clothing
53.2 Footwear, footwear accessories and footwear repairs
54.1 Delivery charges
54.2 Sign painters
55.1 Automobile towing service
55.2 [Reserved]
55.3 [Reserved]
55.4 Taxidermy service
55.5 Cleaning of animals
55.6 Lawn care services
56.1 Maintaining a place of business within this Commonwealth
57.1 Carbonator for soda fountain
57.2 Gas used by restaurants
57.3 Icemaking equipment
57.4 Merchandising equipment
57.5 Sale of equipment to restaurants
57.6 Sales order books
57.7 Purchase of soft drinks by liquor licensees and beerdistributorships
58.1 Publication of list of taxable and exempt tangible personal property
58.2 Retailers’ Information Booklet
58.3 Timbering operations
58.4 Commission vendors of greeting cards
58.5 Decorated cottage cheese containers
58.6 Barbers’ and beauticians’ supplies, materials, tools and equipment
58.7 Trading stamps
58.8 Commercial airport and aircraft operators
58.9 School textbook exemption
58.10 Water softeners and conditioners
58.11 Taxes paid; purchases resold
58.12 Flags
58.13 Carpeting and other floor coverings
60.1 Building maintenance or building cleaning services
60.2 [Reserved]
60.3 Disinfecting or pest control services
60.4 Help supply services
60.5 Employment agency services
60.6 Lobbying services
60.7 Sale and preparation of food and beverages
60.8 Secretarial and editing services
60.9 Premium cable services
60.10 Adjustment and collection services
60.11 Credit reporting services
60.12 Self-storage services
60.13 [Reserved]
60.14 Zero emission vehicles
60.15 Sales tax refund procedures regarding contracts with exempt entities
60.16 Local Sales, Use and Hotel Occupancy Tax
60.17 Sale of food and beverages by nonprofit associations which support sports programs
60.18 [Reserved]
60.19 Computer software, hardware and related transactions
60.20 Telecommunications service
60.21 Commercial racing activities
60.22 [Reserved]
60.23 Electric utility services
71.1 [Reserved]
71.2 Reserved]
71.3 [Reserved]
71.4 Definitions
71.5 Cigarette tax stamps
71.6 Refunds or credits for cigarette tax stamps
71.7 Exemptions from tax
71.8 Sample cigarettes
71.9 Cigarette stamping agent report requirements
71.10 Cigarette dealer record requirements
71.11 Examination of records, equipment and premises
71.31 Definitions
71.32 Additional cigarette stamping agent responsibilities
72.1 Licensing of dealers
72.2 Posting of license
72.3 Assignment of license
72.4 Timing of application for renewal of existing license
72.5 Denials, revocations and suspensions
72.6 Change in status of cigarette dealer’s business
72.7 Cigarette vending machines
73.1 § § 73.1—73.4. [Reserved]
73.21 [Reserved]
73.41 § § 73.41—73.43. [Reserved]
73.51 Purpose
73.52 Definitions
73.53 Tax credit to be allowed and limitations
73.54 Report applying for tax credit
73.55 Grant of credit, conditions and limitations
73.56 Reversal of credit allowance, liability for tax and interest,inapplicability of any statute of limitations
73.57 Construction and amendment of regulations
74.1 Purpose
74.2 Definitions
74.11 Imposition of tax
74.12 Tax rate
74.21 Payment of tax
74.31 Refunds for manufacturers on out-of-State sales
74.32 Refunds for Pennsylvania manufacturers on sales to exemptparties
74.33 Refunds for out-of-State manufacturers on sales to tax exempt parties
74.34 Refunds for manufacturers on sales to public service licensee
74.35 Refunds on malt beverage rendered unsalable by reason ofdamage or destruction
74.36 Refunds on leakers, stale beer and beer which has becomeunsalable or over-aged
74.37 Credits
74.38 Malt beverage damaged in transit
74.39 Salable malt beverage returns
74.40 Off-premises storage
74.41 Time limit on refunds
74.51 Manufacturer’s reports
74.52 Retention of records
74.61 Penalty for unlawful transportation
76.1 Dealer’s cost of doing business
76.2 Combination sales and inducements
76.3 Promotional sales plans
81.1 1—81.14. [Reserved]
81.15 Required records
91.101 Definitions
91.102 Acceptance of documents
91.111 Imposition of tax on documents
91.112 Statement of value
91.113 Imposition of tax on declarations of acquisition
91.114 Agents
91.115 Publication of common level ratio factors
91.131 Definitions
91.132 Bona fide sale transactions
91.133 Leases
91.134 Family farm realty and real estate company realty
91.135 Judicial sales and other transactions
91.136 Appraisal
91.137 Construction contracts
91.151 Correctional deed
91.152 Confirmatory deed
91.153 Principal and agent
91.154 Documents involving corporations, partnerships, limited partnerships and other associations
91.155 Timber and crops
91.156 Trusts
91.157 Cotenants
91.158 Industrial development authorities and agencies
91.159 Transfers by will or intestate law
91.160 Exchange of interest in real estate
91.161 Charitable, religious and educational organizations
91.162 Turnkey projects
91.163 Ground rents
91.164 Quitclaim deeds
91.165 Reservations or conveyances of life estates
91.166 Life maintenance
91.167 Deed of easement
91.168 Sale and leaseback transactions
91.169 Conveyances of coal, oil, natural gas or minerals
91.170 Rule in Baehr Bros. v. Commonwealth , 487 Pa. 233, 409 A.2d 326 (1979)
91.171 Transfers by operation of law
91.191 General applicability of tax
91.192 Excluded parties
91.193 Excluded transactions
91.194 Statement of value
91.195 State-related universities and public charities
91.201 Real estate company
91.202 Acquired real estate company
91.203 Declaration of acquisition
91.211 Family farm corporation
91.212 Acquired family farm corporation
91.213 Declaration of acquisition
91.221 Family farm partnership
91.222 {Abrogated}
91.223 Declaration of acquisition
91.231 Transfers by real estate brokers
91.232 Transfers by builder of residential housing
91.233 Transfers by grantor of rented real estate
91.234 Tax paid on land contract
91.235 Application of credits
93.1 Valuation of stocks if death on weekend or holiday
93.2 Applicability and construction
93.11 Limitation of entry by statute or regulation
93.21 Definitions
93.22 Duties of institution, agent or deputy having access to box
93.31 Entry with bank employe—inventory
93.32 Inventory form
93.33 Removal of contents of box
93.34 Entry with Department representative
93.35 Entry under court order
93.36 Entry into box used by business firm
93.37 Entry into safe deposit box to remove will and cemetery deed
93.41 Entry into safe deposit box after notice to the Department
93.42 Notice to the Department
93.43 Exoneration of financial institution
93.51 Subsequent entries into safe deposit boxes
93.61 Confidential information
93.71 Penalties—other than bank employes
93.72 Penalties—bank employes
93.73 Disclosure of confidential information
93.101 Medical expenses and insurance
93.121 Election to prepay tax on future interest
93.131 Payments from employment benefit plans and life insurance contracts
93.141 Disclaimers of nonprobate taxable assets
94.1 [Reserved]
94.2 Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the income of victims of Nazi persecution
94.3 Taxation of trusts terminated under 20 Pa.C.S. § 7710.1
101.1 Definitions
101.2 Accounting methods
101.3 Domicile
101.4 Residents not domiciled in this Commonwealth
101.5 Rules for days within and without this Commonwealth
101.6 Compensation
101.6a Fringe benefits in the form of use of property or services
101.7 Receipt of income
101.8 Income from sources within this Commonwealth
101.9 Trusts
103.1 Tax imposed on residents
103.2 Tax imposed on nonresidents
103.11 Compensation
103.12 Net profits
103.13 Net gains or income from disposition of property
103.14 Rents, royalties, patents and copyrights
103.15 Dividends
103.16 Interest
103.17 Gambling and lottery winnings
103.18 Net gains or income derived through estates or trusts
103.19 Utilities—return of capital distributions
105.1 Scope
105.2 Taxability of estates, trusts and their beneficiaries
105.3 Application of tax
105.4 Income of estates, trusts and their beneficiaries
105.5 Special rules
105.6 Illustration of the provisions of this chapter
107.1 General taxability of partners and members
107.2 Taxability of resident and nonresident partners and members
107.3 Determination of income
107.4 Formation of a partnership of association
107.5 Liquidation of a partnership or association
107.6 Tax returns
108.1 Distributions by corporations
108.2 Distributions by business trusts
108.3 Distributions by investment companies
109.1 Taxable income of nonresident individuals
109.2 Husband and wife
109.3 Business carried on wholly within this Commonwealth
109.4 Business carried on partly within and partly without this Commonwealth
109.5 Apportionment and allocation of income from a business carried on partly within and partly without this Commonwealth
109.6 Rentals and gains from the sale or exchange of real property
109.7 Earnings of salesmen
109.8 Earnings of nonresident employes or casual employes and officers
109.9 Other methods of allocation
111.1 Tax withheld
111.2 Tax paid under previous act
111.3 Income taxes imposed by other states
111.4 Limitation on credit
111.5 Proof required to establish credit
113.1 Employers required to withhold tax
113.2 Compensation subject to withholding
113.3 Computing withholding of Pennsylvania Personal Income Tax
113.3a Employer identification number
113.3b Registration
113.4 Time and place for filing reconciliation and withholding statements
113.5 Payment of taxes and filing of deposit statements
113.6 Employer’s filing dates and filing of deposit statements
113.7 Correcting mistakes
113.8 Records to be kept
113.9 Use of prescribed forms
113.10 Extensions of time
113.11 Special deposits and trust accounts
113.12 Liability of employer for withheld taxes
113.13 Failure of employer to withhold
113.14 Designation of third parties to perform acts required of employers
113.15 When withholding not required
113.16 Enforceable trust fund
115.1 Purpose of declaration of estimated tax
115.2 Persons required to file a declaration
115.3 Computing the estimated tax for residents and nonresidents
115.4 Tax year of less than 12 months
115.5 Joint declaration of husband and wife
115.6 Minors, incompetents or other persons under disability
115.7 Amended declarations
115.8 Filing and payment of estimated tax for 1971
115.9 Filing and payments of estimated tax for years beginning 1972
115.10 Use of prescribed forms
115.11 Final return
117.1 General requirements of a return
117.2 Returns of married individuals
117.3 Deceased individuals
117.4 Minority or other disability
117.5 Estates and trusts
117.6 Returns made by agents
117.7 Time for filing returns and paying tax
117.8 Place for filing returns and paying tax
117.9 Form of return
117.9a Amended return
117.10 Signing returns and other documents
117.11 Returns of partnerships
117.12 Authenticity of signature
117.13 Certification of returns
117.14 Extension of time
117.15 Records
117.16 Identification number
117.17 Partnership returns
117.18 Return of information as to payment in excess of $10
119.1 Payment on notice and demand
119.2 Assessment
119.3 Bankruptcy or receivership
119.4 Fiduciaries
119.5 Jeopardy assessments
119.6 [Reserved]
119.7 Review by Board of Finance and Revenue
119.8 Appeal to a Commonwealth court
119.9 Collection of tax
119.10 Time of collection of tax
119.11 Liens for tax
119.12 Refund or credit of overpayment
119.13 Restrictions on refunds
119.13a Refund claim filed by a legal representative or other fiduciary
119.13b Checks in payment of claims
119.14 Limitations on assessment and collection
119.15 Omission from return
119.16 Exceptions to general period of limitations on assessment and collection
119.17 Extension of limitation
119.18 Limitations on refund or credit
119.19 Interest
119.20 Additions
119.21 Failure to pay tax due to negligence or intentional disregard of rules and regulations
119.22 Failure to pay due to fraud
119.23 Additions imposed for failure to file or to pay estimated tax
119.24 Failure to collect or truthfully account
119.25 Failing to furnish or furnishing a false withholding statement
119.26 Employer bad check
119.27 Fiduciary request
119.28 Timely mailing treated as timely filing and payment
119.29 Procedure for claiming special tax provisions
119.30 Innocent spouse relief
121.1 Filing tax return
121.2 Filing Form PA-40
121.3 Residence
121.4 Method of taxing residents
121.5 Nonresidents
121.6 Method of taxing nonresidents
121.7 Part-year residents
121.8 Method of taxing part-year residents
121.9 Taxable income
121.10 Reporting income
121.11 Partnership or similar enterprise
121.12 Members of the armed forces subject to the tax
121.13 Net losses
121.14 [Reserved]
121.15 Types of returns
121.16 [Reserved]
121.17 When to file
121.18 Extension of time for filing a return
121.19 Where to file
121.20 How to pay
121.21 Rounding money items off to whole dollars
121.22 Name and social security number on forms and schedules
121.23 Signature and verification
121.24 Maintenance of records
121.25 Amended return
121.26 Penalties for failure to file or for filing a late return
121.27 [Reserved]
121.28 Use of Federal income tax information
123.1 Special tax provisions for poverty
123.2 [Reserved]
123.3 Taxability under special provisions
123.4 Deceased claimant
125.11 § § 125.11—125.15. [Reserved]
125.21 § § 125.21—125.33. [Reserved]
125.41 Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the income of victims of Nazi persecution
125.42 Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the property of victims of Nazi persecution
125.43 Recoveries of converted property
125.51 Allowance of deduction for cost depletion
125.52 Percentage depletion
141.1 Scope
141.2 Definitions
142.1 Tax and imposition
142.2 Tax rate
143.1 Liability for payment
143.2 Payment
143.3 Receipt of payments
143.4 Tax due date
143.5 Employer withholding
143.6 Estimated tax declarations and installment payments
143.7 Overpayment carryover
144.1 Payment of tax to other political subdivisions or states
144.2 Poverty credit
144.3 Employer withholding credit
145.1 Date and place of filing
145.2 Extensions
145.3 Form
145.4 Joint returns
145.5 Returns by persons other than taxpayer
145.6 Amended returns
146.1 Tax collector powers and duties
146.2 Access to Department returns and records
146.3 Refunds
147.1 Interest
147.2 Penalties
147.3 Costs of collection
148.1 Appeal process
151.1 Definitions
151.2 Scope
151.3 Letters of authority
151.4 Obtaining a Corporate Clearance Certificate
151.5 Release of corporation tax liens
151.11 Termination
151.12 Minimum reporting
151.13 Resumption of reporting
151.14 Amended report
151.21 Definitions
151.22 Transfer, assignment and refund of credits
151.23 Effective date of payment resulting from application of credit
151.24 Order of application of tax credits
153.1 Taxpayers
153.2 [Reserved]
153.11 Definition of ‘‘taxable income.’’
153.12 Altering Federal taxable income
153.13 Federal tax credits
153.14 Other adjustments
153.15 Net loss deduction
153.21 Transacting business outside
153.22 Subject to
153.23 Jurisdiction to subject
153.24 [Reserved]
153.25 Payroll factor
153.26 Sales factor
153.27 Railroad, truck, bus and airline companies
153.28 Property factor
153.29 Corporation tax: interest in partnership/joint venture
153.30 Safe harbor leases
153.41 [Reserved]
153.42 [Reserved]
153.43 Sales factor
153.51 [Reserved]
153.52 [Reserved]
153.53 [Reserved]
153.54 Changes made by Federal government
153.61 Settlement
153.62 Copy of the settlement will be sent to the taxpayer
153.63 Resettlement by the Department
153.64 Amended report
153.65 Corrected report
153.66 Applicability
153.71 Inquisitorial powers of the Department
153.81 Elections under 26 U.S.C.A. § 338
155.1 Taxpayers
155.2 Family farm corporation exemption
155.10 Single factor apportionment
155.11 Exemption
155.21 General
155.22 Definitions
155.23 Determination of valuation factors
155.24 Valuation methods
155.25 Capital stock value—fixed formula
155.26 Average net income—fixed formula
155.27 Net worth—fixed formula
155.28 Capital stock value methods—fixed formula
155.29 Minimum tax
155.30 Regulated investment companies
158.1 Imposition of tax
158.2 Mutual thrift institutions
158.3 Net operating loss
158.4 Report and payment of tax; extensions
158.5 Settlement and resettlement of tax
158.6 Institutions exempt from other corporate taxes
159.1 General
159.2 Reports by local taxing authorities
160.11 Railroad gross receipts tax credit
161.1 Taxpayers
161.11 General
162.1 Retaliatory charge imposed on insurance companies
162.11 Calculation of foreign title insurance company gross premiums
170.1 Nonbusiness income—liquidations; effect of Laurel Pipe Line decision
170.2 [Reserved]
170.3 Nonbusiness income—application of Canteen Corporation decision
170.11 Documentation requirements to establish out-of-State sales after Gilmour Manufacturing decision
301.1 Definitions
303.1 Purpose
303.11 Refund
303.12 Claims
303.13 Form
303.14 Declaration
303.21 Receipts
303.22 Satisfaction
303.23 Filing fee
303.24 Investigation
303.25 Affidavit
305.1 Requirements
305.11 General
305.12 Definitions
305.13 Merger
305.14 Creation
305.15 Dissolution
307.1 Renewal requirements
307.2 Signing
307.3 Additional names
307.4 Authorization of persons to file
307.5 Partnership or association
307.6 Power of attorney
307.7 Revocation
309.1 Sale or delivery
313.1 Notice
313.2 Quarterly reports
313.3 Exemption
313.4 Fee
313.5 Identification marker
313.6 [Reserved]
313.7 Nontransferability
313.8 Loss or illegibility
313.9 Cancellation for disposition of vehicle
313.10 Hardship
313.11 [Reserved]
313.12 Records of miles
313.13 Records of fuel
313.14 Substantiating evidence
313.15 Excess credit
313.16 Operating divisions
313.17 Quarterly reports
313.18 Refund claimant
313.19 Microfilming of records
313.20 Exempt vehicles
315.1 Scope and purpose
315.2 Definitions
315.3 Requirements
315.4 Distributor’s permits
315.5 Federal Reserve Banks
315.6 Volunteer services
351.1 Definitions
351.2 Filing requirements
351.3 Imposition of tax
351.4 Valuation of sales for reporting petroleum revenue
351.5 Exemptions
351.6 First sales to other oil companies which have an Oil Franchise Tax account number
351.7 Reporting and payment
351.8 Change of name or address
351.9 Termination of business
351.10 Cancellation of Oil Company Franchise Tax account
351.11 Recordkeeping
351.14 Enforcement
401.1 Definitions
401.11 Income limitations
401.12 Losses
401.21 Purpose
401.22 Limitations
401.31 Ownership
401.41 Number of claimants from each homestead
401.42 Temporary absence of claimant
401.43 Decedent’s estates
401.51 Claimants who rent from owners of real property exempt from real property taxes
401.52 Claimants who rent and receive public assistance monies
401.53 Property taxes or rent on occupied homestead owned or rented for part of calendar year
401.54 Proration of taxes or rent paid to reflect ownership or rental interest
401.55 Proration of taxes or rent paid to reflect eligibility
401.56 Property taxes or rent paid for part of property used as homestead
401.57 Multiple homestead
401.58 Calculations involving fractional parts of a month, fractional parts of a year, or both
401.71 Table of rebate
401.72 Source of funds
401.73 Proportional reduction
403.1 Deadline
403.2 Payments
403.3 Contents of claim form
403.4 Proof of age documents
403.5 Incorrect claims
403.6 Fraudulent claims
403.7 Offsetting overpayment of claims
405.1 [Reserved]
405.2 Review by Board of Finance and Revenue
405.3 Appeal to Commonwealth Court
405.4 Constitutionality
407.1 Regulations and rulings
407.2 Informal opinions
407.3 Procedures available to taxpayers to obtain official rulings
501.1 Change of insurance carriers
501.2 Availability of documents for inspection
501.3 Bonding requirements
521.1 Purpose and scope
521.2 Reporting
521.3 Accounting basis
521.4 Supporting information
521.5 Regulatory provisions
521.6 Reporting forms
521.7 Specific instructions
601.1 Definitions
601.2 Purpose and scope
601.3 Applicability of general provisions
603.1 Definition and purpose of assessment-sales ratios
603.11 Inventory forms
603.12 Taxable real property certification
603.21 Field followup
603.31 Market value conversion indexes
603.41 Personnel and independent data
603.51 Computation procedure
605.1 Who may file objections to Board findings
605.2 Time of objections
605.3 Type of hearings
605.11 Requests or order for informal hearing
605.12 Description of and representation in informal hearings
605.13 Evidence and questioning
605.14 Record
605.15 Decisions
605.21 Procedure generally
605.22 Statement of objections
605.23 Schedule of hearing
605.31 Evidence and record generally
605.32 Briefs
605.33 Representation
605.34 Burden
605.35 Examination of witnesses
605.36 Examination of Board members
605.37 Cross-examination
605.38 Recall of witnesses
605.39 Costs
605.40 Adjudications
605.41 Rehearing
605.51 Generally
607.1 Purpose
607.2 Definitions
607.11 Submission of resolution of taxing body
609.1 Scope and applicability
609.11 Responsibility
609.21 Dual responsibility
702.1 Scope
702.2 Liberal construction
702.3 Definitions
702.4 Filing generally
702.5 Oaths
702.6 Formal rules of evidence
702.11 Date of filing
702.12 Computation of time
702.21 Representation
702.22 Limited practice before the Board
702.31 Definitions
702.32 General rules
703.1 Petitions generally
703.2 Petition content
703.3 Board acknowledgment
703.4 Department submissions
703.5 Other submissions
703.6 Service
703.7 Consolidation
703.8 Timeliness of submissions
703.9 Withdrawal or termination of appeal
703.11 Compromise generally
703.21 Prehearing conference
703.31 Disposition of petitions
703.32 Notice of proceeding
703.33 Scheduling of hearing
703.34 Hearing procedure
703.35 Failure to appear at hearing
703.41 Request for reconsideration
703.42 Time for filing request for reconsideration and extension
703.43 Filing a request for reconsideration
703.44 Board’s response to request for reconsideration
703.45 Appeal rights
703.51 Publication of orders
703.52 Redaction
801.1 Definitions
801.2 Scope
801.3 Responsibility of the Bureau
801.4 Licensing of agents and appointing of banks
801.5 Amount and frequency of sale
801.6 Erroneous or mutilated tickets
801.7 Other laws inapplicable
803.11 Powers and duties
803.21 Appointment
803.22 Powers and duties
805.1 Application
805.2 Eligibility for license
805.3 Residency requirement
805.4 Issuance of license
805.5 License to be displayed
805.6 Display of identification card
805.7 Temporary licenses
805.8 Conditions for licensing
805.9 Bonding of agents
805.10 Compensation
805.11 Nontransferability of license
805.12 Access of agent records
805.13 Location of sales and purchase
805.14 Inspection of licensed premises
805.15 Special licenses
805.16 Sales by Bureau directly
805.17 Revocation of license
807.1 Deposit of funds
807.2 Filing reports of transactions
807.3 Agents responsible for tickets
807.4 Lottery related functions
809.1 Procedures to be followed by Bureau
809.2 Procedures to be followed by agents of the Bureau
809.3 Procedures to be followed by banks
809.11 Tickets unaccounted for
809.12 Disclosure of place of purchase
809.13 Ticket reported stolen or lost
809.21 Consignment to agent
809.22 Assignment of agent to bank
809.23 Authorization to request tickets
809.24 Agent forms
809.31 Price restrictions
809.32 Prizes are nonassignable
809.33 Purchase restrictions
809.34 Time of sale of tickets
809.35 Sales to minors prohibited
809.36 Ticket sales are final
811.1 Notification
811.11 Place of claiming
811.12 Claim form
811.13 Winning number list
811.14 Claim center verification
811.15 Ownership of lottery tickets
811.16 Prizes payable after death of prize winner
811.17 Unclaimed prize money
811.21 Information to be furnished by winning ticket holder
811.22 Requirement of additional information
811.23 Time of payment of prizes
811.24 Place of payment
811.25 Manner of payment
811.26 Discharge of State liability upon payment
811.27 Payment of prizes to persons under 18 years of age
811.28 Instant payment of prizes
811.41 Promotional prizes
813.1 Monies received
813.2 Appropriation of monies
815.41 General
815.42 Ticket sales agents
815.43 Ticket price
815.44 Ticket characteristics
815.45 Time, place and manner of conducting drawings
815.46 Determination of prize winners
815.47 Ticket responsibility
815.48 Ticket validation requirements
815.49 Procedure for claiming and payment of prizes
815.50 Unclaimed prize money
815.231 General
815.232 Ticket sales agent
815.233 Ticket price
815.234 Ticket characteristics and restrictions
815.235 Time, place and manner of conducting drawings
815.236 Determination of prize winners
815.237 Ticket responsibility
815.238 Ticket validation requirements
815.239 Procedure for claiming and payment of prizes
816.1 § § 816.1—816.21. [Reserved]
816.31 § § 816.31—816.51. [Reserved]
816.61 § § 816.61—816.81. [Reserved]
816.101 Creation
816.102 Purpose
816.103 Definitions
816.104 Ticket sales retailers
816.105 Ticket price
816.106 Cash 5 bet slip and ticket characteristics and restrictions
816.107 Time, place and manner of conducting drawing
816.108 Determination of prize winners
816.109 Ticket responsibility
816.110 Ticket validation requirements
816.111 Procedures for claiming and payment of prizes
816.112 Winnings pool
816.113 Unclaimed prize money
816.114 Withholding
816.115 Purchase and prize restrictions
816.116 Governing law
816.117 Probability of winning
819.1 § § 819.1—819.23. [Reserved]
819.101 § § 819.101—819.122. [Reserved]
819.201 Purpose
819.202 Definitions
819.203 Notice of instant game rules
819.204 Price
819.205 Governing law
819.211 Determination of prize winning tickets
819.212 Ticket responsibility
819.213 Ticket validation and requirements
819.214 Defective tickets and disputes
819.221 Retailers’ compensation
819.222 Retailer bonuses and incentive
819.223 Retailer conduct
819.231 Procedure for claiming and payment of prizes
819.232 Unclaimed prize money
819.233 Withholding
819.234 Finalist, grand prize, second chance or other offering procedures
819.235 Purchase and prize restrictions
819.241 Termination of the game
819.251 Applicability
870.1 Creation
870.2 Purpose
870.3 Definitions
870.4 Ticket sales retailers
870.5 Ticket price
870.6 Super 6 Lotto bet slip and ticket characteristics and restrictions
870.7 Time, place and manner of conducting drawing
870.8 Determination of prize winners
870.9 Ticket responsibility
870.10 Ticket validation requirements
870.11 Procedures for claiming and payment of prizes
870.12 Pari-mutuel prize pool
870.13 Unclaimed prize money
870.14 Withholding
870.15 Purchase and prize restrictions
870.16 Governing law
870.17 Probability of winning
871.1 Creation
871.2 Game description and purpose
871.3 Definitions
871.4 Ticket sales retailers
871.5 Ticket price
871.6 Powerball bet slip and ticket characteristics and restrictions
871.7 Time, place and manner of conducting drawing
871.8 Expected prize payout percentages
871.9 Powerball prize payments
871.10 Funding of guaranteed prizes
871.11 Ticket responsibility
871.12 Ticket validation requirements
871.13 Procedures for claiming and payment of Powerball prizes
871.14 Parimutuel prize pool
871.15 Unclaimed prize money
871.16 Withholding
871.17 Purchase and prize restrictions
871.18 Governing law
871.19 Probability of winning
871.20 Power play promotion
871.21 Future changes to Powerball
871.22 Changes to Powerball
872.1 Creation
872.2 Purpose
872.3 Definitions
872.4 Ticket sales retailers
872.5 Ticket price
872.6 Match 6 Lotto bet slip and ticket characteristics and restrictions
872.7 Time, place and manner of conducting drawing
872.8 Determination of prize winners
872.9 Ticket responsibility
872.10 Ticket validation requirements
872.11 Procedures for claiming and payment of prizes
872.12 Prizes
872.13 Unclaimed prize money
872.14 Withholding
872.15 Purchase and prize restrictions
872.16 Governing law
872.17 Probability of winning
873.1 Creation
873.2 Purpose
873.3 Definitions
873.4 Ticket sales retailers
873.5 Ticket price
873.6 Lucky for Life Lotto bet slip and ticket characteristics and restrictions
873.7 Determination of instant prize winners
873.8 Time, place and manner of conducting drawing
873.9 Determination of prize winners
873.10 Ticket responsibility
873.11 Ticket validation requirements
873.12 Procedures for claiming and payment of prizes
873.13 Prizes
873.14 Unclaimed prize money
873.15 Withholding
873.16 Purchase and prize restrictions
873.17 Restriction on voluntary assignment of first place prize (jackpot)
873.18 Governing law
873.19 Probability of winning
874.1 Creation
874.2 Purpose
874.3 Definitions
874.4 Notice of raffle lottery game rules
874.5 Price
874.6 Ticket sales retailers
874.7 Determination of prize winning tickets
874.8 Lottery raffle game purchase and ticket characteristics
874.9 Raffle ticket responsibility
874.10 Ticket validation and requirements
874.11 Procedures for claiming and payment of prizes
874.12 Prizes
874.13 Unclaimed prize money
874.14 Withholding
874.15 Purchase and prize restrictions
874.16 Governing law
874.17 Retailer promotion programs
875.1 Creation
875.2 Purpose
875.3 Definitions
875.4 Notice of terminal-based lottery game rules
875.5 Purchase price
875.6 Terminal-based lottery game ticket sales
875.7 Determination of prize-winning, terminal-based lottery game tickets
875.8 Terminal-based lottery game purchase and terminal-based lottery game ticket characteristics
875.9 Terminal-based lottery game ticket responsibility
875.10 Terminal-based lottery game ticket validation and requirements
875.11 Procedures for claiming and payment of prizes
875.12 Funding for prizes
875.13 Unclaimed prize money
875.14 Withholding
875.15 Purchase and prize restrictions
875.16 Governing law
875.17 Retailer promotion programs
876.1 Scope
876.2 Definitions
876.2a Lottery products available through iLottery
876.2b Traditional lottery products
876.2c Categories of iLottery games
876.2d iLottery game rules by category of game offered
876.3 (Reserved)
876.4 iLottery game description
876.5 Price
876.6 Governing law
876.7 General provisions
876.8 Applicability
876.9 iLottery terms and conditions
876.10 iLottery registration and participation
876.10a Registered iLottery player lottery account requirements
876.11 Purchase and prize restrictions
876.11a Methods to fund a lottery account
876.11b Lottery account moneys and credits
876.12 Prizes
876.12a Prize claims
876.13 Withholding
876.14 Deductions required by law
876.14a Withdrawals from a lottery account
876.15 Termination of a game
876.16 Self-exclusion from iLottery and responsible gambling tools
876.17 iLottery promotional prizes
876.18 Agent promotion programs
876.19 Subscription services
876.20 Confidential information
899.101 Rule 899.101. Title and citation of rules
899.102 Rule 899.102. Scope of rules
899.103 Rule 899.103. Definitions
899.104 Rule 899.104. Principles of interpretation
899.105 Rule 899.105. [Reserved]
899.106 Rule 899.106. Representation by counsel
899.107 Rule 899.107. Entry of appearance
899.108 Rule 899.108. Service of legal papers
899.109 Rule 899.109. Copy fees
899.201 Rule 899.201. Statement of claim
899.202 Rule 899.202. Copies of written contracts
899.203 Rule 899.203. Oral contracts
899.204 Rule 899.204. Response to claim
899.205 Rule 899.205. Preliminary objections
899.206 Rule 899.206. Amendment of pleadings
899.301 Rule 899.301. Motions and petitions
899.302 Rule 899.302. Form of briefs
899.401 Rule 899.401. Discovery
899.402 Rule 899.402. Discovery motions
899.403 Rule 899.403. Limitation on discovery
899.501 Rule 899.501. Prehearing procedure
899.601 Rule 899.601. Place of hearings
899.701 Rule 899.701. Notice of proposed settlement
899.702 Rule 899.702. Termination of case by settlement
899.801 Rule 899.801. No posthearing motions
900.1 Creation and meetings
900.2 Quorum
900.3 Officers
900.4 Chairperson
900.5 Vice Chairperson
900.6 Secretary
900.7 Senior Counsel
900.8 Executive Secretary
900.9 Chief Administrator
900.10 Hearing panels
900.11 Board employes
900.12 Orders
900.13 Case discussions
900.14 Amendment of chapter
900.15 Inconsistencies
901.1 Definitions
901.21 Applicability
901.22 [Reserved]
901.23 Restriction of sales
901.23a Effect of denial, suspension, revocation, expiration of a certificate, license or game of chance
901.24 [Reserved]
901.25 Vested rights
901.26 Background checks
901.27 Proration of fees
901.28 Inspection of premises
901.29 Illegal prizes
901.30 Prohibited practices, contracts, gifts, and the like
901.31 Examination of records
901.32 Ownership of games of chance
901.33 Governing law
901.34 Disputes
901.35 Termination of games of chance
901.36 Federal withholding and reporting requirements
901.37 State withholding and reporting requirements
901.38 Commonwealth resident designee
901.39 Merchandise prize valuation
901.40 Operating days, nonoperating days and operating weeks
901.51 Power and duties
901.52 Administrative entity
901.53 Fee payment
901.54 Bad checks submitted as payment of fees
901.55 Forms
901.101 Manufacturer registration and game approval required
901.102 Registration and game approval forms
901.103 Manufacturer registration application form contents
901.103a Change of application information
901.104 Waiver of confidentiality
901.105 Registration fee
901.106 Registration term
901.107 Annual applications
901.108 Registration number
901.109 Certificate
901.110 Duplicate certificate
901.111 Transfer
901.112 [Reserved]
901.113 Representatives of manufacturer
901.114 Dissolutions, terminations, mergers and bankruptcies
901.115 Change of address
901.116 Change in ownership or personnel
901.117 Denial, notice of violation and revocation
901.117a Registration following revocation
901.118 Registration decision time limit
901.119 Raffle, daily drawing and weekly drawing ticket manufacturers
901.131 Distributor license requirement
901.132 License application form
901.133 Distributor license application form contents
901.133a Change of application information
901.134 Waiver of confidentiality
901.135 License fee
901.136 License term
901.137 Annual application
901.138 License number
901.139 License
901.140 Duplicate license
901.141 Transfer
901.142 Distributor’s representative
901.143 Restrictions on distributorship interest
901.144 Restrictions of distributor employees
901.145 Division of territories
901.146 Sales promotion
901.147 Fixed prices
901.148 Dissolutions, terminations, mergers and bankruptcies
901.149 Change of address
901.150 Changes in ownership or personnel
901.151 Denial, notice of violation and revocation of licenses
901.151a Licensing following revocation
901.152 Licensing decision time limits
901.153 Raffle, daily drawing and weekly drawing ticket distributors
901.161 Jurisdiction and purpose
901.162 § § 901.162 and 901.163. [Reserved]
901.164 Petitions
901.165 Board practice and procedure
901.166 § § 901.166 and 901.167. [Reserved]
901.168 Stay of appeal
901.181 § § 901.181—901.190. [Reserved]
901.191 License application form
901.192 § § 901.192—901.194. [Reserved]
901.195 Types of licenses
901.196 Limited occasion license requirements, limits and restrictions
901.197 Change of application information
901.211 § § 901.211—901.219. [Reserved]
901.301 Local option referendums
901.302 Referendum petitions
901.303 Board of elections placement of question
901.304 Referendum question format
901.305 Results of the vote and effect on the licensing authority
901.306 Voting procedures
901.307 Withdrawal of approval
901.308 Reporting
901.309 Public information
901.401 § § 901.401—901.404. [Reserved]
901.405 List of licensed eligible organizations
901.406 [Reserved]
901.407 List of municipalities
901.421 Distributor license copy
901.422 Length of record retention
901.423 Annual records
901.424 System type
901.425 Records
901.426 Serial and form numbers
901.441 License of purchaser
901.442 Length of record retention
901.443 Annual records
901.444 System type
901.445 Records
901.461 Annual records
901.462 General records required
901.463 Raffles records
901.464 Punchboard and pull-tab records
901.464a Daily and weekly drawing records
901.465 Cash over and short
901.466 Prize records
901.467 Other records
901.468 Length of record retention
901.501 Advertising
901.502 Persons
901.503 Compensation
901.504 Persons who may conduct games
901.505 Promotional use of games of chance
901.506 Credit play
901.507 Prizes in excess of $500
901.508 Prizes in excess of $5,000
901.509 Monthly raffle limit
901.510 Use of licensed premises by more than one organization
901.511 Other activities
901.512 Oral and written leases
901.513 Gambling facilities prohibited
901.531 Eligible organizations
901.532 Individuals
901.533 Distributors and manufacturers
901.534 Rigging
901.535 Contingent fees
901.601 Uniform minimum quality standards
901.602 Flares
901.603 Minimum percentages for prizes
901.604 Rule compliance
901.605 Deal in multiple packages
901.606 Sales promotions
901.607 One flare per deal
901.608 Standards for flares
901.609 Name or logo imprinting
901.621 Flares
901.622 Standards for construction
901.623 Punchboard restrictions
901.624 Minimum percentages for prizes
901.625 Rule compliance
901.626 One flare per punchboard
901.627 Standards for flares
901.628 Name or logo imprinting
901.631 Subcontracting and manufacturer responsibility
901.632 Predetermination of rules, winning chances and prizes
901.633 Prohibition against participant control of winning chances or prizes
901.701 Games of chance permitted
901.701a License required
901.701b Display
901.701c Location of games
901.702 Prize limits
901.703 Place of conduct
901.704 Licensed premises
901.705 Purchase of games
901.706 Persons who may not operate or play games of chance
901.707 Compensation
901.708 Persons who may conduct games of chance
901.709 One eligible organization per premises
901.710 Other standards and requirements
901.711 [Reserved]
901.712 Raffle, daily drawing and weekly drawing game rules and prizes
901.731 Punchboard and pull-tab operation
901.732 Punchboard or pull-tab price per play
901.733 Control of prizes
901.734 Punchboard and pull-tab inventory and retention
901.741 Prize limits
901.742 Drawing dates
901.743 Raffle tickets
901.744 Control of raffle prizes
901.745 Printing requirements
901.746 Prize awarding
901.747 Free tickets
901.748 Prohibition of joint raffles held by licensees
901.749 Open drawing
901.750 Printer invoice
901.751 Ticket sales
901.752 Printer requirements
901.753 Means of determining winning numbers
901.761 § § 901.761—901.778. [Reserved]
901.781 Daily drawing procedures
901.782 Daily drawing chances
901.783 Posting rules
901.784 Claiming prizes
901.785 Invalid State Lottery drawing
901.786 Unclaimed prize money
901.791 Weekly drawing procedures
901.792 Weekly drawing chances
901.793 Posting rules
901.794 Claiming prizes
901.795 Invalid State Lottery drawing
901.796 Unclaimed prize money
901.801 Prize limit
901.802 Raffle number limit
901.803 Special raffle permit limit
901.804 Issuance of permits
901.805 Rule applicability
901.806 Required permit
901.807 [Reserved]
901.808 Special raffle permit application
901.809 Ticket purchase
901.810 Effective period
901.811 [Reserved]
951.1 Definitions
951.2 § § 951.2—951.7. [Reserved]
951.8 [Reserved]
951.21 Petitions for review
951.31 Audit of holder records
951.32 Proceeding to compel payment or delivery
951.33 Assertion of property claims
1001.1 Scope
1001.2 Purpose
1001.3 Definitions
1001.4 Calculations of credit against tax and Race Horse Improvement Daily Assessment
1001.5 Administration and distribution of moneys held by licensed gaming entities, certificate holders and the Commonwealth
1001.6 Administration of amounts deposited by licensed gaming entities and certificate holders with Treasury to pay Commonwealth gaming related costs and expenses
1001.7 Deposits of license, permit and other fees
1001.8 State Gaming Fund transfers
1001.9 State Gaming Economic Development Tourism Fund transfers
1001.10 Pennsylvania Race Horse Development Fund transfers
1001.11 Property Tax Relief Fund transfers