Chapter IV. Assessment and Collection of Tax
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72 P.S. PA ST Ch. 5, Art. II, Pt. VI, Ch. IV, Refs & Annos
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§ 7230. Assessment
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§ 7231. Mode and Time of Assessment
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§ 7232. Reassessment
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§ 7233. Assessment to Recover Erroneous Refunds
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§ 7234. Deleted by 2006, Oct. 18, P.L. 1149, NO. 119, § 1, IMD. Effective
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§ 7235. Deleted by 2006, Oct. 18, P.L. 1149, NO. 119, § 2, IMD. Effective
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§ 7236. Burden of Proof
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§ 7237. Collection of Tax
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§ 7238. Collection of Tax on Motor Vehicles, Trailers and Semi-Trailers
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§ 7239. Precollection of Tax
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§ 7240. Bulk and Auction Sales
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§ 7241. Collection upon Failure to Request Reassessment, Review or Appeal
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§ 7242. Lien for Taxes
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§ 7243. Suit for Taxes
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§ 7244. Tax Suit Comity
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§ 7245. Service
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§ 7246. Collection and Payment of Tax on Credit Sales
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§ 7247. Prepayment of Tax
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§ 7247.1. Refund of Sales Tax Attributed to Bad Debt
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§ 7248. Registration of Transient Vendors
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§ 7248.1. Bond
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§ 7248.2. Notification to Department; Inspection of Records
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§ 7248.3. Seizure of Property
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§ 7248.4. Fines
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§ 7248.5. Transient Vendors Subject to Article
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§ 7248.6. Promoters