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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7324.3. Liability for tax, interest, penalties and additions

Current as of January 01, 2026 | Updated by Findlaw Staff

If a partnership, association or Pennsylvania S corporation fails to pay withholding tax as prescribed herein and thereafter such tax is paid, the partnership, association or Pennsylvania S corporation shall not be relieved of the liability for any penalty, interest or addition as a result of failure to properly withhold such tax.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7324.3. Liability for tax, interest, penalties and additions - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-7324-3/

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