Section 102-A - Department of Revenue(a) Scope.--This section provides temporary authority to the Department of Revenue to deal with State taxation during the state of disaster emergency announced by the Governor's March 6, 2020, proclamation of disaster emergency.(b) Filing and payment deadlines.--During the State of disaster emergency under subsection (a), all of the following apply:(1) The department shall extend filing and payment deadlines under sections 325(d), (e), (f) and (h), 326, 330.1(b) and 335(c)(1), (d), (e) and (f)(1) of the act of March 4, 1971 ( P.L. 6, No.2), known as the Tax Reform Code of 1971, and related statutory and regulatory provisions so that the deadlines coincide with the filing deadline for a tax return and payment under section 330 of the Tax Reform Code of 1971.(2) The department shall disregard the period after April 14, 2020, and before July 16, 2020, in the calculation of interest, a penalty or an addition to tax for failure to meet the extended deadline under paragraph (1).(c) Expiration.--This section shall expire July 31, 2020.Added by P.L. TBD 2020 No. 10, § 1, eff. 3/27/2020.