72 Pa. Stat. § 7258
Current through P.A. Acts 2023-32
The amount of the tax imposed by this act shall be assessed within three years after the date when the return provided for by subsection (a) or (c) of section 217 is filed or the end of the year in which the tax liability arises whichever shall last occur. Any such assessment may be made at any time during such period notwithstanding that the department may have made one or more previous assessments against the taxpayer for the year in question, or for any part of such year. In any such case, no credit shall be given for any penalty previously assessed or paid.
72 P.S. § 7258