Failure to file return

Act 2 of 1971, § 1211-A, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1211-A

Section 1211-A. Failure to file return.

Where no return is filed, the amount of the tax due may be assessed and collected at any time as to taxable transactions not reported.

(1211-A added July 13, 2016, P.L.526, No.84)