61 Pa. Code (Title 61 — Revenue)
Chapter 1
Chapter 2
- 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- 2.8 Accounting for credits Repealed
- 2.9 Returns and reports
- 2.10 Verification of credit
- 2.11 Appeals
Chapter 3
Chapter 4
Chapter 5
Chapter 6
- 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
Chapter 7
Chapter 8a
Chapter 9
- 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
Chapter 11
Chapter 21
Chapter 31
- 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
Chapter 32
- 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
Chapter 33
Chapter 34
Chapter 35
Chapter 36
Chapter 38
Chapter 38a
Chapter 39
- 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
Chapter 41
Chapter 42
Chapter 43
Chapter 44
Chapter 45
Chapter 46
- 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
Chapter 47
- 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
Chapter 48
Chapter 49
Chapter 50
Chapter 51
Chapter 52
Chapter 53
Chapter 54
Chapter 55
Chapter 56
Chapter 57
Chapter 58
- 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
Chapter 60
- 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
Chapter 71
- 71.1 Reserved
- 71.2 Reserved] Repealed
- 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
Chapter 72
Chapter 73
- 73.1 § § 73.1—73.4. [Reserved] Repealed
- 73.21 Reserved
- 73.41 § § 73.41—73.43. [Reserved] Repealed
- 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
Chapter 74
- 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
Chapter 76
Chapter 81
Chapter 91
- 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
Chapter 93
- 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
Chapter 94
Chapter 101
- 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
Chapter 103
- 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
Chapter 105
Chapter 107
Chapter 108
Chapter 109
- 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
Chapter 111
Chapter 113
- 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
Chapter 115
- 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
Chapter 117
- 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
Chapter 119
- 119.1 Payment on notice and demand
- 119.2 Assessment Repealed
- 119.3 Bankruptcy or receivership
- 119.4 Fiduciaries
- 119.5 Jeopardy assessments
- 119.6 Reserved
- 119.7 Review by Board of Finance and Revenue Repealed
- 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
Chapter 121
- 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
Chapter 123
Chapter 125
- 125.11 § § 125.11—125.15. [Reserved] Repealed
- 125.21 § § 125.21—125.33. [Reserved] Repealed
- 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
Chapter 141
Chapter 142
Chapter 143
Chapter 144
Chapter 145
Chapter 146
Chapter 147
Chapter 148
Chapter 151
- 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
Chapter 153
- 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 Repealed
- 153.81 Elections under 26 U.S.C.A. § 338
Chapter 155
- 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
Chapter 158
Chapter 159
Chapter 160
Chapter 161
Chapter 162
Chapter 170
Chapter 301
Chapter 303
Chapter 305
Chapter 307
Chapter 309
Chapter 313
- 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
Chapter 315
Chapter 351
- 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
Chapter 401
- 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
Chapter 403
Chapter 405
Chapter 407
Chapter 501
Chapter 521
Chapter 601
Chapter 603
Chapter 605
- 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
Chapter 607
Chapter 609
Chapter 702
Chapter 703
- 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
Chapter 801
Chapter 803
Chapter 805
- 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
Chapter 807
Chapter 809
- 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
Chapter 811
- 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
Chapter 813
Chapter 815
- 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
Chapter 816
- 816.1 § § 816.1—816.21. [Reserved] Repealed
- 816.31 § § 816.31—816.51. [Reserved] Repealed
- 816.61 § § 816.61—816.81. [Reserved] Repealed
- 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
Chapter 819
- 819.1 § § 819.1—819.23. [Reserved] Repealed
- 819.101 § § 819.101—819.122. [Reserved] Repealed
- 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
Chapter 870
- 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
Chapter 871
- 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
Chapter 872
- 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
Chapter 873
- 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
Chapter 874
- 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
Chapter 875
- 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
Chapter 876
- 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) Repealed
- 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
Chapter 899
- 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] Repealed
- 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
Chapter 900
- 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
Chapter 901
- 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] Repealed
- 901.164 Petitions
- 901.165 Board practice and procedure
- 901.166 § § 901.166 and 901.167. [Reserved] Repealed
- 901.168 Stay of appeal
- 901.181 § § 901.181—901.190. [Reserved] Repealed
- 901.191 License application form
- 901.192 § § 901.192—901.194. [Reserved] Repealed
- 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] Repealed
- 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] Repealed
- 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] Repealed
- 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
Chapter 951
Chapter 1001
- 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