§ 9706. Abatement of additions or penalties
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 18, 2006
Effective: October 18, 2006
72 P.S. § 9706
§ 9706. Abatement of additions or penalties
Upon the filing of a petition for reassessment or a petition for refund as provided under this act by a taxpayer, additions or penalties imposed upon the taxpayer by the laws of this Commonwealth may be waived or abated, in whole or in part, where the petitioner has established that he has acted in good faith, without negligence and with no intent to defraud.
Credits
1971, March 4, P.L. 6, No. 2, art. XXVII, § 2706, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective.
72 P.S. § 9706, PA ST 72 P.S. § 9706
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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