SETTLEMENT AND RESETTLEMENT
§ 153.61. Settlement.
(a) General rule. Settlement of taxes due shall be made, so far as possible, so that notice thereof may be mailed to the taxpayer within 18 months after the tax report was required to be made. See section 407(a) of the TRC (72 P. S. § 7407(a)).
(b) Extensions of time to file reports. If a taxpayer requests an extension of time in which to file its Federal return, settlement will be made, so far as possible, so that notice thereof may reach the taxpayer within 18 months after the taxpayer files its Pennsylvania return. In the case of a taxpayer requesting a Pennsylvania extension which did not request a Federal extension, settlement will be made, so far as possible, so that notice may be mailed to the taxpayer within 18 months after the taxpayer files the return. See section 405 of the TRC (72 P. S. § 7405).
(c) Delinquent reports. In the case of a tax report which is filed after the original due date, or if an extension has been requested, after the extended due date, settlement will be made, so far as possible, so that notice may be mailed to the taxpayer within 18 months after the tax report was filed with the Department.
Authority The provisions of this § 153.61 amended under section 408 of the Tax Reform Code of 1971 (72 P. S. § 7408).
Source The provisions of this § 153.61 amended January 13, 1978, effective January 14, 1978, 8 Pa.B. 141; amended January 16, 1987, effective January 17, 1987, 17 Pa.B. 273. Immediately preceding text appears at serial pages (94421) to (94422).
Cross References This section cited in 61 Pa. Code § 153.66 (relating to applicability).
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