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§ 8712-J. Administration

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 13, 2016

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 XVII-J. Coal Refuse Energy and Reclamation Tax Credit (Refs & Annos)
Effective: July 13, 2016
72 P.S. § 8712-J
§ 8712-J. Administration
Currentness
(a) Audits and assessments.--The Department of Revenue has the following powers:
(1) To audit a qualified taxpayer claiming a tax credit to ascertain the validity of the amount claimed.
(2) To issue an assessment against a qualified taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of any assessment made under this section shall be governed by Article IV.1
(b) Guidelines.--The department shall develop written guidelines for the implementation of this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XVII-J, § 1712-J, added 2016, July 13, P.L. 526, No. 84, § 33, imd. effective.

Footnotes

1
72 P.S. § 7401 et seq.
72 P.S. § 8712-J, PA ST 72 P.S. § 8712-J
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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