Limitation of deficiency assessment

Act 2 of 1971, § 2905-G, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 2905-G

Section 2905-G. 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 may impose penalties and 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-G added July 13, 2016, P.L.526, No.84)