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§ 3407-302. Other times for returns and payment

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 2. Taxes Levied by the State
Consumers Sales Tax Act
Article III. Returns and Payment
72 P.S. § 3407-302
§ 3407-302. Other times for returns and payment
Currentness
The department may, upon written request, authorize a taxpayer whose books and records are not kept on a calendar basis to file returns at other times than those specified in this act and in lieu of such returns. In no event shall the taxpayer be permitted to make less than one return during a three-month period. Except as to the time of filing and the period covered, all the provisions as to returns required by sections three hundred one and three hundred four1 shall be applicable to returns made under this section and a remittance for the tax shall accompany any return made under this section.

Credits

1953, July 13, P.L. 389, No. 86, § 302. Amended 1953, July 29, P.L. 997, No. 251 § 4.

Footnotes

1
72 P.S. §§ 3407-301 and 3407-304.
72 P.S. § 3407-302, PA ST 72 P.S. § 3407-302
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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