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§ 7349. Extension of limitation period

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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 III. Personal Income Tax (Refs & Annos)
Part X. Procedure and Administration (Refs & Annos)
72 P.S. § 7349
§ 7349. Extension of limitation period
Currentness
Notwithstanding section 348,1 where, before the expiration of the period prescribed therein 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 further extended by subsequent consents in writing made before the expiration of the extended period.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 349, added 1971, Aug. 31, P.L. 362, No. 93, § 4.

Footnotes

1
72 P.S. § 7348.
72 P.S. § 7349, PA ST 72 P.S. § 7349
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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