72 Pa. Stat. § 9905-F

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9905-F - Limitation of deficiency assessment

If, subsequent to the amnesty period, the department issues a deficiency assessment with respect to a tax amnesty return, the department shall have the authority to impose penalties and to pursue a criminal action only with respect to the difference between the amount shown on that tax amnesty return and the current amount of tax.

72 P.S. § 9905-F

1971, March 4, P.L. 6, No. 2, art. XXIX-F, § 2905-F, added 2009, Oct. 9, P.L. 451, No. 48, § 11, imd. effective.