§ 8213-A. Extension of limitation period
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016
Effective: October 1, 2016
72 P.S. § 8213-A
§ 8213-A. Extension of limitation period
Notwithstanding any other provision of this article, where, before the expiration of the period prescribed for the assessment of a tax, a taxpayer has consented, in writing, that the period be extended, the amount of tax due may be assessed at any time within the extended period. The period so extended may be extended further by subsequent consents, in writing, made before the expiration of the extended period.
Credits
1971, March 4, P.L. 6, No. 2, art. XII-A, § 1213-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8213-A, PA ST 72 P.S. § 8213-A
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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