Section 313. Tax Paid Under Previous Act.--The amount of tax withheld from an employe and paid over to the Commonwealth or paid over by a taxpayer as an estimated payment pursuant to repealed Article III of the act of March 4, 1971 (Act No.2), shall be held as a credit against the tax imposed by this article.
(313 added Aug. 31, 1971, P.L.362, No.93)