ARTICLE IV. CORPORATE NET INCOME TAX
PART VI. RETENTION OF RECORDS BY CORPORATION
Each corporation shall maintain and keep for a period of three years after any report is filed under this article, such record or records of its business within this Commonwealth for the period covered by such report and other pertinent papers, as may be required by the department.
The complete Pennsylvania Statutes are not yet available on the web. However, selected portions have been made available and can be accessed by CLICKING HERE. These statutes, though available instantaneously over the web, may not be the current law. Court decisions overturning them, later statutes amending them, and a host of other factors come into play when interpreting them. They are provided here as a resource. They should provide some information about the state of the law. However, a competent lawyer, who from other sources will research the law to insure what is current, should always be employed in matters of importance.