§ 7352.1. Abatement of additions or penalties
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 7352.1
§ 7352.1. Abatement of additions or penalties
Upon the filing of a petition for reassessment or petition for review by a taxpayer (other than an employer) as provided by this article, the department may waive or abate, in whole or in part, additions or penalties of three hundred dollars ($300) or less imposed upon such taxpayer for a taxable year, where the taxpayer has established that he acted in good faith with no negligence or intent to defraud.
Credits
1971, March 4, P.L. 6, No. 2, art. III, § 352.1, added 1985, July 1, P.L. 78, No. 29, § 7, imd. effective.
72 P.S. § 7352.1, PA ST 72 P.S. § 7352.1
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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