Section 702. 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 in so far as they are applicable to the tax imposed hereunder.
(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 701.
(702 amended June 22, 2001, P.L.353, No.23)
Compiler's Note: Section 26(4)(x) of Act 23 of 2001, which amended section 702, provided that the amendment shall apply to taxable years beginning after December 31, 2000.