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§ 10003.14. Immediate assessment, settlement or collection to prevent tax avoidance

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2002

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXX. General Provisions
Effective: July 1, 2002
72 P.S. § 10003.14
§ 10003.14. Immediate assessment, settlement or collection to prevent tax avoidance
Currentness
(a) Notwithstanding Articles IV, VIII and X1 of the act of April 9, 1929 (P.L. 343, No. 176), known as “The Fiscal Code,” and section 4072 of this act, the Department of Revenue may make an immediate assessment or settlement of any tax imposed in accordance with Article II, IV or VI3 and any interest or penalty due if the department finds that, without immediate action by the department, the tax, interest or penalty due will be in jeopardy of not being collected because the taxpayer intends to do any of the following without paying the tax, interest or penalty due:
(1) Immediately depart this Commonwealth.
(2) Remove property from this Commonwealth used in activities which are subject to any tax imposed by this act.
(3) Discontinue doing business in this Commonwealth.
(4) Do any other act which would prejudice or render ineffective, either in whole or in part, proceedings to assess, settle or collect any tax, interest or penalty due.
(b) The department shall give notice to the person and a demand for filing an immediate return or report and paying the tax, interest or penalty due.
(c) The department may issue a civil citation to collect any assessment or settlement made under subsection (a).
(d) Except as provided in subsection (e), the department may compel security, including the detention of tangible personal property, for any tax, interest or penalty assessed or settled under subsection (a).
(e) The department may not detain tangible personal property of a taxpayer under this section if the taxpayer does any of the following:
(1) Presents a valid Pennsylvania sales tax license to the authorized employes of the department.
(2) Posts bond in an amount to be determined by the department.
(3) Pays the tax, interest or penalty due under this section.

Credits

1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.14, added 2002, June 29, P.L. 559, No. 89, § 31, effective July 1, 2002.

Footnotes

1
72 P.S. §§ 401 et seq., 801 et seq., 1001 et seq.
2
72 P.S. § 7407.
3
72 P.S. §§ 7201 et seq., 7401 et seq., 7601 et seq. (expired).
72 P.S. § 10003.14, PA ST 72 P.S. § 10003.14
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document