§ 10003.23. Collection of assessed taxes
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 1, 2021
Effective: January 1, 2021
72 P.S. § 10003.23
§ 10003.23. Collection of assessed taxes
(1) For a tax administered by the Department of Revenue, except under Article XXI,1 the Department of Revenue may collect the tax owed if collection commences within ten years of the date the settlement, determination or assessment of the tax becomes final. For nonfiled returns, the Department of Revenue shall induce the filing of a return or settle, determine or assess the tax liability of a nonfiled tax period within ten years of the tax return due date. The filing of a tax lien shall not extend the ten-year period to collect a tax.
(2) Paragraph (1) shall not affect the Department of Revenue's ability to set off tax overpayments by the taxpayer against any taxes and other obligations owing the Commonwealth by the taxpayer or to set off tax liabilities owed to the Commonwealth with moneys owed the taxpayer by the Commonwealth within the applicable collection period.
(iv) The duration, from commencement through final determination, of a proceeding which constitutes a tax appeal or which opposes a collection action before an administrative tribunal or court of law or in which the taxpayer has filed a lawsuit or brought a cause of action against the Department of Revenue.
Credits
1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.23, added 2019, Nov. 27, P.L. 651, No. 90, § 3, effective Jan. 1, 2021.
Footnotes
72 P.S. § 9101 et seq.
72 P.S. § 10003.23, PA ST 72 P.S. § 10003.23
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |