Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.

PA Bulletin, Doc. No. 10-643

STATEMENTS OF POLICY

Title 61—REVENUE

DEPARTMENT OF REVENUE

Omissons to 2010 Tax Amnesty Program Guidelines

[40 Pa.B. 1930]
[Saturday, April 10, 2010]

 Omissions occurred in the document which appeared at 39 Pa.B. 6872—6876 (December 5, 2009) giving notice to the public, in accordance with Act 48 of 2009 which established the Pennsylvania Tax Amnesty Program (Amnesty Program).

 The omissions were ''Section 14. Denial of interest and penalty abatement'' and ''Section 15. Appeals of denial of interest and penalty reinstatement.'' The correct version is as follows with ellipses referring to the existing text as it appeared at 39 Pa.B. 6872—6876:

2010 Tax Amnesty Program Guidelines

Section. Topic.

*  *  *  *  *

14.   Denial of interest and penalty abatement

15.   Appeals of denial of interest and penalty reinstatement

1. Overview of Program

*  *  *  *  *

14. Denial of interest and penalty abatement

 The Department will deny abatement of an eligible interest and penalty liability of a taxpayer who fails to meet the requirements of the Amnesty Program as specified in Section 5 (relating to participation requirements).

 Notice of the denial will be in the form of a Notice of Denial of Interest and Penalty Abatement and will be mailed by the Department to the taxpayer.

15. Appeals of denial of interest and penalty reinstatement

 A taxpayer that has been denied interest and penalty abatement under the Amnesty Program or that has had interest and penalties reinstated as provided in Section 13 (relating to post amnesty enforcement) may appeal the decision to the Board of Appeals under 61 Pa. Code Chapter 7 (relating to Board of Appeals) no later than 30 days after the mailing date of the Notice of Denial of Interest and Penalty Abatement or Notice of Penalty Reinstatement.

*  *  *  *  *

C. DANIEL HASSELL, 
Acting Secretary

[Pa.B. Doc. No. 10-643. Filed for public inspection April 9, 2010, 9:00 a.m.]


No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.