61 Pa. Code § 121.24 — Maintenance of records

Books and records which substantiate information reported on a Pennsylvania Income Tax return or accompanying schedules shall be retained so long as the contents thereof may be material in the collection of the income tax. The books and records shall be made available for the inspection of an authorized employe of the Department. 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.