Section 2905-F. Limitation of deficiency assessment.
If, subsequent to the amnesty period, the department issues a deficiency assessment with respect to a tax amnesty return, the department shall have the authority to impose penalties and to pursue a criminal action only with respect to the difference between the amount shown on that tax amnesty return and the current amount of tax.
(2905-F added Oct. 9, 2009, P.L.451, No.48)