Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 2336 (April 27, 2024).

61 Pa. Code § 6.9. Denial of penalty abatement.

§ 6.9. Denial of penalty abatement.

 (a)  The Department will deny abatement of an eligible penalty liability of a taxpayer who fails to meet the requirements of the Program as specified in §  6.4 (relating to participation requirements).

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

Cross References

   This section cited in 61 Pa. Code §  6.8 (relating to abatement of eligible penalty liability); and 61 Pa. Code §  6.11 (relating to appeals of denial and penalty reinstatement).


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