Personal income tax
72 P.S. § 7301 · Pennsylvania
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72 P.S. § 7301 · Pennsylvania
Pennsylvania statute
72 P.S. § 7301
Curated in the CourtGPT state laws corpus · corpus updated 2026-07-27
Full text excerpt
Imposes a percentage tax on the net income of residents. Long pre-dates the Tax Reform Code statute book and continues to apply.
This page presents a curated excerpt, not a replacement for the official text.Open official source