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§ 9913-G. Additional penalty

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 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 XXIX-G. Tax Amnesty Program for Fiscal Year 2016-2017
Effective: July 13, 2016
72 P.S. § 9913-G
§ 9913-G. Additional penalty
Currentness
(a) General rule.--Subject to the limitations provided under subsection (b), a penalty of 5% of the unpaid tax liability and penalties and interest shall be levied against a taxpayer subject to an eligible tax if the taxpayer failed to remit an eligible tax due or had an unreported or underreported liability for an eligible tax on or after the first day following the end of the amnesty period.
(b) Nonapplicability.--The penalty provided in this section shall not apply to a taxpayer who:
(1) pays the liability in full or entered into a duly approved and executed deferred payment plan on or before the last day of the amnesty period; or
(2) has filed a timely and valid administrative or judicial appeal contesting the liability on or before the last day of the amnesty period.
(c) Penalty in addition.--The penalty provided by this section shall be in addition to all other penalties provided by law.

Credits

1971, March 4, P.L. 6, No. 2, art. XXIX-G, § 2913-G, added 2016, July 13, P.L. 526, No. 84, § 49.1, imd. effective.
72 P.S. § 9913-G, PA ST 72 P.S. § 9913-G
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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