61 Pa. Code § 117.7 — Time for filing returns and paying tax

All persons required to make and file returns under § 117.1 (relating to general requirements of a return) shall, without assessment, notice or demand, pay the tax required to be reported as due on a return at the time prescribed in § 117.1 for filing a return, determined without regard to any extension of time for filing the return. Payment of the tax should accompany the return when filed. Authority The provisions of this § 117.7 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354). Source The provisions of this § 117.7 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (324637). 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.