Section 312. Tax Withheld.--The amount withheld under section 316.1 shall be allowed to the taxpayer from whose income the tax was withheld as a credit against the tax imposed on him by this article.
(312 amended Oct. 30, 2017, P.L.672, No.43)
Tax Withheld
Act 2 of 1971, § 312, under TAX REFORM CODE OF 1971.
Act 2 of 1971, § 312