61 Pa. Code § 117.4 — Minority or other disability

A minor or other taxpayer under a disability shall be subject to the same requirements for making returns of income as are other individuals. The return for an individual who is unable to make a return by reason of minority or other disability, shall be made and filed by his guardian, committee, fiduciary, or other person charged with the care of his person or property, or by his duly authorized agent. Cross References This section cited in 61 Pa. Code § 145.5 (relating to returns by persons other than taxpayer). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.