§ 4753-1. Extension of tax deadlines
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 4753-1
§ 4753-1. Extension of tax deadlines
(a) General rule.--The following individuals may be accorded an extension of the legal deadline for the filing of any tax return or the payment of any tax, as described in section 2, without being subject to any interest, penalty or other charges or forfeiture of eligibility for any discount provided by law:
(1) Any resident of this Commonwealth serving in the armed forces of the United States in an area designated by Presidential Executive order as a “combat zone” or who has been ordered to active duty with the armed forces of the United States as a result of Operations Desert Shield and Desert Storm subsequent to August 2, 1990, and prior to the legal deadline for the filing of any tax return or the payment of any tax, as described in section 2,1 may have such deadline extended until the date 180 days following the date of:
(2) Any resident of this Commonwealth serving in a civilian capacity in support of the United States Armed Forces subsequent to August 2, 1990, in the “combat zone” in the Middle East as designated by the Presidential Executive order or serving outside the boundaries of this Commonwealth in support of such armed forces and prior to the legal deadline for the filing of any tax return or the payment of any tax, as described in section 2, may have such deadlines extended until the date 180 days following:
(b) Liability waived.--The estate of any individual covered under subsection (a)(1) or (2) who dies while serving in a “combat zone” or dies as a result of injuries received while in a “combat zone” may not be liable for payment of the decedent's earned income tax for the year of death and for the year immediately preceding the year of death.
Credits
1991, March 26, P.L. 3, No. 2, § 1, imd. effective.
Footnotes
72 P.S. § 4753-2.
72 P.S. § 4753-1, PA ST 72 P.S. § 4753-1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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