Section 1503. Procedure; Enforcement; Penalties.--(a) Except as set forth in subsection (b), Parts III, IV, V, VI and VII of Article IV are incorporated by reference into this article insofar as they are applicable to the tax imposed under this article.
(b) The Department of Revenue may, upon application made by the last day for filing and in a form prescribed by the department, grant an extension of not more than six months for filing the annual report required by section 1502.
(1503 amended June 22, 2001, P.L.353, No.23)
Compiler's Note: Section 26(4)(xi) of Act 23 of 2001, which amended section 1503, provided that the amendment shall apply to taxable years beginning after December 31, 2000.