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§ 8212-A. False or fraudulent return

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 1, 2016

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XII-a. Tobacco Products Tax (Refs & Annos)
Effective: October 1, 2016
72 P.S. § 8212-A
§ 8212-A. False or fraudulent return
Currentness
Where the taxpayer willfully files a false or fraudulent return with intent to evade the tax imposed by this article, the amount of tax due may be assessed and collected at any time.

Credits

1971, March 4, P.L. 6, No. 2, art. XII-A, § 1212-A, added 2016, July 13, P.L. 526, No. 84, § 18, effective Oct. 1, 2016.
72 P.S. § 8212-A, PA ST 72 P.S. § 8212-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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