§ 7407.4. Extension of limitation period
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 18, 2006
Effective: October 18, 2006
72 P.S. § 7407.4
§ 7407.4. Extension of limitation period
Notwithstanding section 407.3,1 where, before the expiration of the period prescribed in section 407.3, a taxpayer has consented in writing that such period be extended, the amount of tax due may be assessed at any time within the extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.
Credits
1971, March 4, P.L. 6, No. 2, art. IV, § 407.4, added 2006, Oct. 18, P.L. 1149, No. 119, § 19, imd. effective.
Footnotes
72 P.S. § 7407.3.
72 P.S. § 7407.4, PA ST 72 P.S. § 7407.4
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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