61 Pa. Code § 121.7
Current through Register Vol. 54, No. 45, November 9, 2024
A person is a part-year resident for Commonwealth income tax purposes if he has changed his residence during the taxable year from a place outside this Commonwealth to this Commonwealth with the intent of residing permanently in this Commonwealth, or from Commonwealth to a place outside this Commonwealth with the intent of residing permanently outside this Commonwealth.
61 Pa. Code § 121.7