Section 319.1. Payment of Taxes Withheld for Nonemployer Payors.--Every payor withholding tax under section 316.2 shall pay over to the department or to a depository designated by the department the tax required to be deducted and withheld under section 316.2. The time for paying over the withheld tax shall be as set forth in section 319(1), (2), (3) and (4).
(319.1 added Oct. 30, 2017, P.L.672, No.43)