53 Pa. Stat. § 6924.319

Current through P.A. Acts 2023-32

Section 6924.319 - Limitation on assessment

No assessment may be made of any earned income tax imposed under this act more than five years after the date on which such tax should have been filed, including extended due dates, except where a fraudulent return has been filed.

53 P.S. § 6924.319

1965, Dec. 31, P.L. 1257, § 16 [53 P.S. § 6916]. Renumbered as § 319 and amended 2008, July 2, P.L. 197, No. 32, § 21, imd. effective. Amended 2018, May 4, P.L. 102, No. 18, § 2, effective in 60 days [July 3, 2018].