§ 6.11. Appeals of denial and penalty reinstatement.
A taxpayer that has been denied penalty abatement under the Program as provided in § 6.9 (relating to denial of penalty abatement) or that has had penalties reinstated as provided in § 6.10 (relating to continued compliance requirement) may appeal the decision to the Board of Appeals under Chapter 7 (relating to Board of Appeals) no later than 30 days after the mailing date of the Notice of Denial of Penalty Abatement or Notice of Penalty Reinstatement.
Cross References This section cited in 61 Pa. Code § 6.4 (relating to participation requirements).
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