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§ 10003.7. Failure to make payment by electronic fund transfer

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 XXX. General Provisions
72 P.S. § 10003.7
§ 10003.7. Failure to make payment by electronic fund transfer
Any person who fails to make a payment covered by section 9 of the act of April 9, 1929 (P.L. 343, No. 176), known as “The Fiscal Code,”1 by a method prescribed in that section shall in addition to any other penalty, interest or addition provided by law, be liable for a penalty of three per cent of the total tax due, not exceeding one thousand dollars ($1,000).

Credits

1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.7, added 1994, June 16, P.L. 279, No. 48, § 41, effective July 1, 1994.

Footnotes

72 P.S. § 9.
72 P.S. § 10003.7, PA ST 72 P.S. § 10003.7
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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