§ 119.14. Limitations on assessment and collection.

 (a)  The amount of any tax imposed by this article will be assessed within three years after the return was filed.

 (b)  For purposes of § §  119.15 and 119.16 (relating to omission from return; exceptions to general period of limitations on assessment and collection) any return filed before the last day prescribed by law or regulations for the filing thereof (determined without regard to any extension of time for filing) will be considered as having been filed on the last day.

---

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 Code 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.