Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart A - General Provisions
Chapter 4 - INTEREST
- Section 4.1 - Definitions and scope
- Section 4.2 - Rate of interest
- Section 4.3 - Taxes subject to interest
- Section 4.4 - Rate of interest applicable to unpaid taxes
- Section 4.5 - Computation of interest on unpaid taxes
- Section 4.6 - Overpayment
- Section 4.7 - Termination of interest
- Section 4.8 - Refunds
- Section 4.9 - Application dates
- Section 4.10 - Payment without prejudice
- Section 4.11 - Appeal
Current through Register Vol. 54, No. 12, March 23, 2024
The provisions of this Chapter 4 issued under section 6 of The Fiscal Code (72 P.S. § 6), unless otherwise noted.
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