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§ 9904-G. Amnesty contingent on continued compliance

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. § 9904-G
§ 9904-G. Amnesty contingent on continued compliance
Currentness
Notwithstanding any other provision of this article, the department may assess and collect from a taxpayer all penalties and interest waived through the program if, within two years after the end of the program, either of the following occurs:
(1) the taxpayer granted amnesty under this article becomes delinquent for three consecutive periods in payment of taxes due or filing of returns required on a semimonthly, monthly, quarterly or other basis, and the taxpayer has not contested the tax liability through a timely valid administrative or judicial appeal; or
(2) the taxpayer granted amnesty under this article becomes delinquent and is eight or more months late in payment of taxes due or filing of returns on an annual basis, and the taxpayer has not contested the liability through a timely valid administrative or judicial appeal.

Credits

1971, March 4, P.L. 6, No. 2, art. XXIX-G, § 2904-G, added 2016, July 13, P.L. 526, No. 84, § 49.1, imd. effective.
72 P.S. § 9904-G, PA ST 72 P.S. § 9904-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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