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§ 7407.5. Audit by Auditor General; determination of tax

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 18, 2006

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 IV. Corporate Net Income Tax (Refs & Annos)
Part IV. Assessment and Collection of Tax
Effective: October 18, 2006
72 P.S. § 7407.5
§ 7407.5. Audit by Auditor General; determination of tax
Currentness
(a) The Department of the Auditor General shall have the power to do all of the following:
(1) Audit and approve all determinations by the department of tax liability as reported by the taxpayer, including determinations resulting from a field audit, prior to the department's issuance of a determination of the taxpayer's account.
(2) Review any tax report filed with the department, determine the amount of tax liability for the tax period covered by the report and issue to the department for concurrence a determination of tax liability for the tax period.
(3) Audit the procedures implemented by the department under this part for the determination of tax liability or the issuance of an assessment, refund or credit or other action taken by the department with regard to tax liability under this part.
(b) Upon the concurrence of the department and the Auditor General on the determination of tax liability under subsection (a)(1) or (2), the department shall issue an assessment under this article, a refund or a credit, under section 1108 of the act of April 9, 1929 (P.L. 343, No. 176),1 known as “The Fiscal Code,” or take other appropriate action.
(c) In case of the failure of the department and the Department of the Auditor General to agree on a determination of tax liability under subsection (a)(1) or (2) within four months, the matter shall be submitted to the Board of Finance and Revenue for decision. If the board fails to reach a decision within three months, the determination of the Department of Revenue shall automatically become valid. The decision of the Board of Finance and Revenue shall be implemented by the issuance of an assessment under this article, a refund or a credit, under section 1108 of “The Fiscal Code,” or other appropriate action.
(d) The Secretary of Revenue and the Auditor General shall agree on the development and implementation of procedures for the automated determination of taxes that will facilitate the most efficient and productive use of the resources of their respective agencies required to adequately and reasonably ensure the proper collection of taxes.
(e) Nothing in this part shall limit any powers and duties conferred upon the Department of the Auditor General by statute, including the Constitution of Pennsylvania and Article IV2 of “The Fiscal Code.”

Credits

1971, March 4, P.L. 6, No. 2, art. IV, § 407.5, added 2006, Oct. 18, P.L. 1149, No. 119, § 19, imd. effective.

Footnotes

1
72 P.S. § 1108.
2
72 P.S. § 401 et seq.
72 P.S. § 7407.5, PA ST 72 P.S. § 7407.5
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document