72 Pa. Stat. § 7407.4
Current through P.A. Acts 2023-32
Notwithstanding section 407.3, where, before the expiration of the period prescribed in section 407.3, a taxpayer has consented in writing that such period be extended, the amount of tax due may be assessed at any time within the extended period. The period so extended may be further extended by subsequent consents in writing made before the expiration of the extended period.
72 P.S. § 7407.4