Tax imposed on nonresidents.

Official source

The tax imposed by this section is the same as that imposed on residents, and it applies to the income of a nonresident as set forth in Chapter 109 (relating to nonresident individuals). Cross References This section cited in 61 Pa. Code § 105.6 (relating to illustration of the provisions of this chapter). Subchapter B. DETERMINATION OF TAX Sec. 103.11. Compensation. 103.12. Net profits. 103.13. Net gains or income from disposition of property. 103.14. Rents, royalties, patents and copyrights. 103.15. Dividends. 103.16. Interest. 103.17. Gambling and lottery winnings. 103.18. Net gains or income derived through estates or trusts. 103.19. Utilities—return of capital distributions. Cross References This subchapter cited in 61 Pa. Code § 101.8 (relating to income tax sources within this Commonwealth); and 61 Pa. Code § 105.4 (relating to income of estates, trusts and their beneficiaries).

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Tax imposed on nonresidents.

Official source

The tax imposed by this section is the same as that imposed on residents, and it applies to the income of a nonresident as set forth in Chapter 109 (relating to nonresident individuals). Cross References This section cited in 61 Pa. Code § 105.6 (relating to illustration of the provisions of this chapter). Subchapter B. DETERMINATION OF TAX Sec. 103.11. Compensation. 103.12. Net profits. 103.13. Net gains or income from disposition of property. 103.14. Rents, royalties, patents and copyrights. 103.15. Dividends. 103.16. Interest. 103.17. Gambling and lottery winnings. 103.18. Net gains or income derived through estates or trusts. 103.19. Utilities—return of capital distributions. Cross References This subchapter cited in 61 Pa. Code § 101.8 (relating to income tax sources within this Commonwealth); and 61 Pa. Code § 105.4 (relating to income of estates, trusts and their beneficiaries).