HB 2413

An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in personal income tax, further providing for tax withheld, for withholding tax requirement for nonemployer payors, for information statement for nonemployer payors, for information statement for payees, for time for filing payor's returns, for payment of taxes withheld for nonemployer payors, for liability for withheld taxes, repealing provisions relating to payor's liability for withheld taxes, further providing for bulk and auction sales and transfers, notice, repealing provisions relating to payor's failure to withhold, providing for annual withholding return, further providing for amount of withholding tax and for treatment of nonresident partners, members, or shareholders, repealing provisions relating to withholding on income and to annual withholding statement, further providing for requirements concerning returns, notices, records and statements, for interest and for additions, penalties and fees.