§ 9707. Compromise by secretary
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 2, 2012
Effective: July 2, 2012
72 P.S. § 9707
§ 9707. Compromise by secretary
(a) General rule.--A taxpayer who has filed a petition for relief under section 27031 or any other statutory provision allowing for administrative tax appeal to the department may propose a compromise of the amount of liability for tax, interest, penalty, additions or fees administered by the department. The compromise offer must be submitted prior to a final decision by the department on the petition. An informal conference, in person or by telephone, may be conducted by the department with representatives of the department and the petitioner. If the compromise offer is accepted, the department shall issue an order reflecting the compromise that shall not be subject to further appeal.
(5) a petition arising under 4 Pa.C.S. Pt. II (relating to gaming).2
Credits
1971, March 4, P.L. 6, No. 2, art. XXVII, § 2707, added 2012, July 2, P.L. 751, No. 85, § 25, imd. effective.
72 P.S. § 9707, PA ST 72 P.S. § 9707
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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