§ 8503. Procedure; enforcement; penalties
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2001
Effective: July 1, 2001
72 P.S. § 8503
§ 8503. Procedure; enforcement; penalties
(a) Except as set forth in subsection (b), Parts III, IV, V, VI and VII of Article IV1 are incorporated by reference into this article insofar as they are applicable to the tax imposed under this article.
(b) The Department of Revenue may, upon application made by the last day for filing and in a form prescribed by the department, grant an extension of not more than six months for filing the annual report required by section 1502.2
Credits
1971, March 4, P.L. 6, No. 2, art. XV, § 1503, added 1983, Dec. 1, P.L. 228, No. 66, § 7, imd. effective. Amended 2001, June 22, P.L. 353, No. 23, § 20, effective July 1, 2001.
72 P.S. § 8503, PA ST 72 P.S. § 8503
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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