Section 316. Definitions.--The following words, terms and phrases, when used in this part, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
"Payee." The person receiving the payments subject to withholding under this part.
"Payments." The term does not include a partner or shareholder's distributive share of income from a partnership or Pennsylvania S corporation.
"Payor." The person required to withhold under this part.
(316 added Oct. 30, 2017, P.L.672, No.43)