Time for filing returns and paying tax.

All persons required to make and file returns under § 117.1 (relating to general requirements of a return) shall, without assessment, notice or demand, pay the tax required to be reported as due on a return at the time prescribed in § 117.1 for filing a return, determined without regard to any extension of time for filing the return. Payment of the tax should accompany the return when filed. Authority The provisions of this § 117.7 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354). Source The provisions of this § 117.7 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (324637).