Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7222. Time of payment

(a) Monthly and Quarterly Payments.  The tax imposed by this article and incurred or collected by a licensee shall be due and payable by the licensee on the day the return is required to be filed under the provisions of section 217   1 and such payment must accompany the return.

(b) Annual Payments.  If the amount of tax due for the preceding year as shown by the annual return of any taxpayer is greater than the amount already paid by him in connection with his monthly or quarterly returns he shall send with such annual return a remittance for the unpaid amount of tax for the year.

(c) Other Payments.  Any person other than a licensee liable to pay any tax under this article shall remit the tax at the time of filing the return required by this article.