§ 7344. Collection upon failure to request reassessment, review or appeal
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 7344
§ 7344. Collection upon failure to request reassessment, review or appeal
The department may collect any tax:
In any such proceeding for the collection of the tax imposed by this article,1 the person against whom the assessment was made shall not be permitted to set up any ground of defense that might have been presented to the department, the Board of Finance and Revenue or the Commonwealth Court if such person had properly pursued his administrative remedies under this article.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 344, added 1971, Aug. 31, P.L. 362, No. 93, § 4. Amended 1975, Dec. 3, P.L. 476, No. 140, § 4.
Footnotes
72 P.S. §§ 7301 to 7361.
72 P.S. § 7344, PA ST 72 P.S. § 7344
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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