General requirements of a return.

Every taxpayer having an item of income or loss within the meaning of this article for the taxable year shall file a tax return on or before the date when the Federal income tax return of the taxpayer is due or would be due if the taxpayer were required to file a Federal income tax return under the Internal Revenue Code. Consequently, returns are due on or before April 15 for the calendar year taxpayers and on or before the 15th day of the fourth month following the close of the fiscal year for fiscal year taxpayers. Authority The provisions of this § 117.1 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354). Source The provisions of this § 117.1 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (324635). Cross References This section cited in 61 Pa. Code § 109.2 (relating to husband and wife); 61 Pa. Code § 117.7 (relating to time for filing returns and paying tax); and 61 Pa. Code § 119.20 (relating to additions).