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§ 9914-G. Construction

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. § 9914-G
§ 9914-G. Construction
Except as expressly provided in this article, this article shall not:
(1) be construed to relieve a person, corporation or other entity from the filing of a return or from a tax, penalty or interest imposed by the provisions of any law;
(2) affect or terminate a petition, investigation, prosecution, legal or otherwise, or other proceeding pending under the provisions of any such law; or
(3) prevent the commencement or further prosecution of a proceeding by the proper authorities of the Commonwealth for violation of any such law or for the assessment, settlement, collection or recovery of tax, penalty or interest due to the Commonwealth under any such law.

Credits

1971, March 4, P.L. 6, No. 2, art. XXIX-G, § 2914-G, added 2016, July 13, P.L. 526, No. 84, § 49.1, imd. effective.
72 P.S. § 9914-G, PA ST 72 P.S. § 9914-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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