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§ 8709-G. Administration

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 2, 2012

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 XVII-G. Resource Manufacturing Tax Credit (Refs & Annos)
Effective: July 2, 2012
72 P.S. § 8709-G
§ 8709-G. Administration
Currentness
(a) Audits and assessments.--The department has the following powers:
(1) To audit a qualified taxpayer claiming a tax credit to ascertain the validity of the amount claimed.
(2) To issue an assessment against a qualified taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of any assessment made under this section shall be governed by Article II.1
(b) Guidelines and regulations.--The department shall develop written guidelines for the implementation of this article. The guidelines shall be in effect until the department promulgates regulations for the implementation of the provisions of this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-G, § 1709-G, added 2012, July 2, P.L. 751, No. 85, § 19, imd. effective.
<See 72 P.S. § 8711-G for expiration of Article XVII-G.>

Footnotes

1
72 P.S. § 7201 et seq.
72 P.S. § 8709-G, PA ST 72 P.S. § 8709-G
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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