§ 588.6. Suit for collection of tax
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 24 P.S. Education
24 P.S. § 588.6
§ 588.6. Suit for collection of tax
(b) Any suit brought to recover the tax imposed under this act shall be begun within six (6) years after such tax is due or within six (6) years after a declaration or return has been filed, whichever date is later: Provided, That this limitation shall not prevent the institution of a suit for the collection of any tax due or determined to be due in the following cases:
(2) Where an examination of the declaration or return filed by any person, or of other evidence relating to such declaration or return, in the possession of the treasurer, reveals a fraudulent evasion of taxes, including, but not limited to, substantial understatement of taxes deducted and of actual or estimated net profits or earnings.
Credits
1961, Aug. 24, P.L. 1135, No. 508, § 6.
24 P.S. § 588.6, PA ST 24 P.S. § 588.6
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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