Withholding on Income
(a)Every lessee of Pennsylvania real estate who makes a…#
(a) Every lessee of Pennsylvania real estate who makes a lease payment in the course of a trade or business to a nonresident lessor shall withhold Pennsylvania personal income tax on rental payments to such nonresident lessor.
(b)Every lessee shall withhold from each payment made to a…#
(b) Every lessee shall withhold from each payment made to a lessor an amount equal to the net amount payable to the lessor multiplied by the tax rate specified under section 302(b).
(c)(Reserved).#
(c) (Reserved).