Section 318.1. Time for Filing Payors' Returns.--Every payor required to deduct and withhold tax under section 316.2 shall file a quarterly withholding return on or before the last day of April, July, October and January for each three-month period ending the last day of March, June, September and December. The quarterly returns shall be filed with the department in the manner prescribed by regulation.
(318.1 added Oct. 30, 2017, P.L.672, No.43)