§ 7261. Extension of limitation period
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 7261
§ 7261. Extension of limitation period
Notwithstanding any of the foregoing provisions of this part, where, before the expiration of the period prescribed therein for the assessment of a tax, a taxpayer has consented, in writing, that such period be extended, the amount of tax due may be assessed at any time within such extended period. The period so extended may be extended further by subsequent consents, in writing, made before the expiration of the extended period.
Credits
1971, March 4, P.L. 6, No. 2, art. II, § 261.
72 P.S. § 7261, PA ST 72 P.S. § 7261
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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