72 Pa. Stat. § 9141

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 9141 - Failure to file returns not a bar to assessment of tax

Failure to file a return of a taxable transfer shall not bar the making of an appraisement or supplemental appraisement or assessment of tax or supplemental assessment of tax based upon taxable transfers not returned under the provisions of this article.

72 P.S. § 9141

1971, March 4, P.L. 6, No. 2, Art. XXI, § 2141, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.