61 Pa. Code § 151.23 — Effective date of payment resulting from application of credit

Tax credits which are applied in payment of a tax debit are credited as of the post-mark date of the payment from which the credit originated. Source The provisions of this § 151.23 adopted March 23, 1979, effective March 24, 1979, 9 Pa.B. 1071. Cross References This section cited in 61 Pa. Code § 151.21 (relating to definitions). 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.