§ 7230. Assessment
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2019
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 II. Tax for Education (Refs & Annos)
Part VI. Procedure and Administration (Refs & Annos)
Chapter IV. Assessment and Collection of Tax (Refs & Annos)
Effective: July 1, 2019
72 P.S. § 7230
§ 7230. Assessment
(a) The department is authorized and required to make the inquiries, determinations and assessments of the tax (including interest, additions and penalties) imposed by this article. A notice of assessment and demand for payment shall be mailed to the taxpayer. The notice shall set forth the basis of the assessment.
(c) A marketplace facilitator is relieved of liability under subsection (a) if the marketplace facilitator can show to the satisfaction of the department that the failure to collect the correct amount of tax was due to incorrect information given to the marketplace facilitator by a marketplace seller.
(d) A marketplace seller is relieved of liability under subsection (a) pertaining to those sales made through a marketplace facilitator, when the marketplace facilitator certifies to the seller that the marketplace facilitator will collect, report and remit the proper sales tax, unless the seller gave incorrect information to the marketplace facilitator.
Credits
1971, March 4, P.L. 6, No. 2, art. II, § 230. Amended 2006, Oct. 18, P.L. 1149, No. 119, § 1, imd. effective; 2007, July 25, P.L. 373, No. 55, § 1.2, imd. effective; 2012, July 2, P.L. 751, No. 85, § 1.3, imd. effective; 2019, June 28, P.L. 50, No. 13, § 5, effective July 1, 2019.
72 P.S. § 7230, PA ST 72 P.S. § 7230
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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