§ 6.12. Audits and examinations; appeal of increase in tax.
(a) A tax amnesty return filed during the amnesty period is subject to the same verification, assessment and audit as provided with respect to other tax returns or tax reports. If the examination or audit of a taxpayer results in an increase in tax due on a tax amnesty return, the tax increase will be subject to interest, penalty, or both, as would any tax return or tax report.
(b) A taxpayer may appeal, in the same manner and within the same time as provided by law for the appeal of that specific tax, the difference between the amount of the tax indicated on the tax amnesty return and the amount subsequently determined by the Department to be due as a result of examination or audit.
Cross References This section cited in 61 Pa. Code § 6.4 (relating to participation requirements).
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