reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 3 - REVENUE INFORMATION SYSTEM › Section 3.4 - Revenue information

Current through Register Vol. 54, No. 28, July 13, 2024
The Department also issues written informational materials
					 in the form of press releases, unpublished notices, instruction forms,
					 pamphlets and the like. Their purpose is to call attention to Department
					 procedures or to well established interpretations or principles of tax law
					 without applying them to a specific set of facts. They are issued by various
					 divisions within the Department when it is believed that general information
					 will assist individuals or organizations. Revenue information material is
					 issued for informational purposes only and should not be relied upon or used in
					 tax appeals. Examples of Revenue information are the Pennsylvania Tax Update,
					 forms, pamphlets, tax bulletins or informational notices provided to taxpayers.
					 Instructions on tax forms and instructional booklets accompanying forms also
					 fall within this category.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 3 - REVENUE INFORMATION SYSTEM › Section 3.5 - Order of importance

Current through Register Vol. 54, No. 28, July 13, 2024
If there appears to be a conflict between documents within
					 the Revenue Information System, the order of precedence shall be as
					 follows:
(1) Regulations.
(2) Statements of policy.
(3) Letter rulings.
(4) Revenue information.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.1 - Definitions and scope

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Definitions.
The following words and terms, when used in this
				  chapter, have the following meanings, unless the context clearly indicates
				  otherwise:
Act
-The act of December 9, 1982 (P.L.
					 1057, No. 248) (72 P.S. §§
												1,
					 503,
					 806,
					 806.1 and
					 1108).
Fiscal Code (FC)
-The Fiscal Code
					 (72
					 P.S. §§
												1-1827.10).
(b)
Scope.
(1) The act establishes a uniform interest
				  rate and a uniform method for calculating interest on a daily basis. Also,
				  under certain circumstances, the Department is required to pay interest on
				  overpayments of taxes first due and payable on or after January 1, 1982, and is
				  permitted to make cash refunds of previously determined credits if obligations
				  due the Commonwealth have been paid.
(2) The act repeals other statutes relating
				  to underpayments and overpayments of tax due and payable prior to January 1,
				  1982. Regulations and rulings concerning taxes due and payable prior to January
				  1, 1982 are not affected by the act. The rate of interest, method of
				  calculating interest and provisions of law relating to cash refunds for those
				  taxes are governed by statutes, regulations and rulings in effect on the date
				  the tax originally became due and payable. No interest will be paid on
				  overpayments of tax originally due and payable prior to January 1,
				  1982.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.3 - Taxes subject to interest

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
				  new interest rate will apply to taxes due the Commonwealth. It does not apply
				  to money other than taxes due the Commonwealth. There is no interest on
				  interest; nor is there interest on penalties and fines.
(b) Additional tax, additions to tax, surtax
				  and disallowed commissions provided by statute and not designated as penalty or
				  interest by statute are taxes for the purpose of the act and bear interest. See
				  section 1202.1 of the TRC (72 P.S. §
											10003).
This section cited in 61 Pa. Code §
												35.2 (relating to interest,
						additions, penalties, crimes and
						offenses).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.5 - Computation of interest on unpaid taxes

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Daily computation.
Interest is computed daily, beginning on the first day of delinquency through
				  and including the day of payment. If paid by mail, the United States Postal
				  Service postmark date is the date of payment. For purposes of computing the
				  daily interest factor-the annual rate is divided by the number of days in a
				  year-the Department will use a 365-day year. Interest is not
				  compounded.
(b)
Extensions.
Tax due dates are established without regard to an
				  extension of time for filing reports or returns. Although an extension may
				  relieve a taxpayer from late filing or late payment additions or penalties, the
				  taxpayer is not relieved from the payment of interest upon the amount due from
				  the original due date until payment.
(c)
Amendments.
Amendments
				  to tax returns or reports, when allowed or required by statutes and regulations
				  are considered to amend the tax liability as of the original due date of the
				  tax for the purpose of computing interest due on account of nonpayment or
				  underpayment of tax. The interest rate will be the rate applicable upon the
				  original due date, even when the rate has changed between the date and the date
				  of the amendment.
(d)
Federal report of change.
An underpayment of corporate net
				  income tax which results from a settlement or resettlement of tax based upon a
				  final change or correction of Federal taxable income by the Commissioner of
				  Internal Revenue or other agency or court of the United States, under section
				  407(b) of the TRC (72 P. S. §
											7407(b)) and section 806 of
				  the FC (72 P.S. §
											806), is
				  deemed first due and payable, for the purpose of establishing the rate and
				  computing interest, 30 days after the corporation receives notice of the final
				  change or correction. The interest is computed until the additional tax is
				  paid.
(1) If the original due date of the tax
				  report is on or before December 31, 1981, the tax settled or resettled is
				  subject to interest at the rate of 6.0%
per annum
until
				  paid-unless reported and paid within the 30-day period, in which case no
				  interest is due.
(2) If the
				  original due date of the tax report is on or after January 1, 1982, the
				  additional tax is subject to the rate of interest and the annual adjustments as
				  described in §
											4.4 (relating to rate of interest
				  applicable to unpaid taxes).
(3)
				  The Federal report of change 30-day period does not apply to the personal
				  income tax. Increases in personal income tax liability assessed or reassessed
				  as a consequence of a Federal redetermination of Federal taxable income will
				  bear interest from the original due date of the return at the rate then in
				  effect, subject to annual adjustment, without regard to the date of the Federal
				  redetermination.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.7 - Termination of interest

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Cash refund.
If the Commonwealth pays a cash refund to the
				  taxpayer, interest terminates on a date not exceeding 30 days prior to the date
				  of the Commonwealth's refund check under section 806.1(c)(1) of the FC
				  (72
				  P. S. §
											806.1(c)(1)).
(b)
Credit.
In cases in
				  which a taxpayer is entitled to a credit, the following applies:
(1) If the Commonwealth recognizes a claimed
				  overpayment and so notifies the taxpayer, or credits the taxpayer's account
				  against other taxes or other claims which are due or may become due the
				  Commonwealth, interest terminates on the mailing date of the Commonwealth's
				  notice of recognition of the credit, or on the date the credit is applied by
				  the Department to an account, whichever is earlier under section 806.1(c)(2) of
				  the FC (72 P. S. §
												806.1(c)(2)).
(2) If the amount reported as due on a
				  corporation's annual report is less than the amount of taxes paid, the
				  Department will credit the taxpayer's account. The credit may be applied in
				  payment of another tax liability, assigned to another taxpayer, or refunded if
				  other obligations due the Commonwealth by the taxpayer have been paid. If the
				  Department provides notification of the available credit within 60 days of
				  filing the annual report by the taxpayer, no interest will be allowed on the
				  credit.
Example.
A corporation makes the required
					 tentative tax payments in the amount of $150,000 on account of its 1985
					 corporate net income tax (CNI) liability. The corporation files its 1985 annual
					 corporate tax report timely on April 15, 1986, reporting its CNI tax liability
					 at $100,000. The Department posts the report to the taxpayer's account and
					 enters a credit for $50,000, providing notice thereof on April 29, 1986 by
					 mailing an account review statement to the taxpayer. By settlement mailed
					 November 15, 1986 the Department settles the taxpayer's CNI liability at
					 $100,000.
No interest is payable on the $50,000 credit because
					 notification of the availability of the credit was provided to the taxpayer on
					 April 29, 1986, within 60 days of the filing of the annual report on April 15,
					 1986.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.8 - Refunds

Current through Register Vol. 54, No. 28, July 13, 2024
If a taxpayer has received a notice of allowance of a
					 credit, the taxpayer may apply in writing for a cash refund to the Department
					 under section 1108(b)(4) of the FC (72 P. S. §
											1108(b)(4)). A formal
					 petition is not required, but the application shall be in writing, signed by
					 the person entitled to the refund, or his agent. The application shall fully
					 identify the taxpayer, the tax, and the amount claimed. If the Department fails
					 to make a cash refund within 90 days after receipt of a proper application for
					 a cash refund, interest will commence on the credit thereafter, and continue
					 until a date within 30 days of the date of the Commonwealth's refund
					 check.
This section cited in 61 Pa. Code §
												35.2 (relating to interest,
						additions, penalties, crimes and
						offenses).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.9 - Application dates

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Overpayment credit.
When a portion of an overpayment credit
				  upon which interest has been allowed and paid is transferred, applied or
				  assigned in payment of another tax liability, the overpayment credit acquires a
				  new effective payment date under §
										4.7(b) (relating
				  to termination of interest).
(b)
Interest credit.
Interest that has been allowed and credited
				  is available for transfer, application or assignment in payment of another tax
				  liability, effective on the date the interest ceased to accrue under §
										4.7(b).
This section cited in 61 Pa. Code §
												35.2 (relating to interest,
						additions, penalties, crimes and
						offenses).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.10 - Payment without prejudice

Current through Register Vol. 54, No. 28, July 13, 2024
A taxpayer has the right to pay all or a part of a tax
					 claim made against him by the Department for the purpose of stopping the
					 running of further interest, and the payment may not prejudice the right to
					 pursue other administrative or judicial remedies provided by statute under
					 section 1108(a) of the FC (72 P. S. §
											1108(a)).
This section cited in 61 Pa. Code §
												35.2 (relating to interest,
						additions, penalties, crimes and
						offenses).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 4 - INTEREST › Section 4.11 - Appeal

Current through Register Vol. 54, No. 28, July 13, 2024
A taxpayer aggrieved by the Department's determination of
					 the taxpayer's entitlement to interest on an overpayment shall file a petition
					 for redetermination with the Board of Appeals, Department of Revenue,
					 Harrisburg, Pennsylvania 17128-1021. The petition shall be filed within 90 days
					 of the mailing date of the notice of the action complained of, and shall
					 specify reasons which the taxpayer believes entitle him to a redetermination.
					 The Board of Appeals will dispose of the issue raised by the petition within 6
					 months after the filing of the petition. The failure of the Board to act within
					 6 months will act as a denial of the petition as of the date of the Board's
					 notice to the taxpayer of its failure to act.
The provisions of this §
												4.11 amended under sections 6 and
						1301.26 of the Fiscal Code (72 P. S. §§
													6 and
						1301.26).
This section cited in 61 Pa. Code §
												35.2 (relating to interest,
						additions, penalties, crimes and
						offenses).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.1 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
Section 9 of the FC (72 P. S. §
											9) requires the Treasurer and the Secretary
					 to promulgate jointly regulations requiring, in certain cases and with certain
					 exceptions, payments of obligations due the Commonwealth by electronic funds
					 transfer.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates
					 otherwise:
ACH-Automated Clearing House
-A Federal
					 reserve bank, or an organization established by agreement with the National
					 Automated Clearing House Association (NACHA), which operates as a clearing
					 house for transmitting or receiving entries between banks and bank accounts,
					 and which authorizes an electronic transfer of funds between the banks or bank
					 accounts.
ACH credit
-A transaction in which the
					 taxpayer, through its own bank, originates an entry crediting the
					 Commonwealth's bank account and debiting its own bank account for the amount of
					 the payment due.
ACH debit
-A transaction in which the
					 Commonwealth, through its designated depository bank, originates an ACH
					 transaction debiting the taxpayer's bank account and crediting the Department's
					 bank account for the amount of the payment due.
Business day
-The hours set by the
					 Department on a day other than a Saturday, Sunday or the following holidays as
					 set by the act of May 31, 1893 (P. L. 188, No. 138) (44 P. S. §
											11): New Year's Day, Dr. Martin Luther King,
					 Jr. Day, President's Day, Memorial Day, Independence Day, Labor Day, Columbus
					 Day, Veteran's Day, Thanksgiving Day and Christmas Day. For ACH credit
					 taxpayers, the hours will be between 9 a.m. and 5 p.m. prevailing Eastern time.
					 For ACH debit taxpayers, the hours are specified in the instructions provided
					 by the Department.
EFT-Electronic Funds Transfer
-A transfer
					 of funds, other than a transaction originated by check, draft or similar paper
					 instrument, which is initiated through an electronic terminal, telephonic
					 instrument or computer or magnetic tape so as to order, instruct or authorize a
					 financial institution to debit or credit an account.
Fedwire-Federal Reserve Wire Transfer
-A
					 transaction utilizing the National electronic payment system to transfer funds
					 through Federal Reserve Banks.
Treasury
-The Treasury Department of the
					 Commonwealth.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.3 - Payments required to be paid by EFT

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Beginning July 1, 1992, a payment in the
				  amount of $40,000 or more shall be remitted using a method of EFT selected by
				  the taxpayer. A taxpayer may choose the ACH debit method or the ACH credit
				  method.
(b) Beginning January 1,
				  1993, a payment in the amount of $30,000 or more shall be remitted using a
				  method of EFT selected by the taxpayer. A taxpayer may choose the ACH debit
				  method or the ACH credit method.
(c) Beginning January 1, 1994, a payment in
				  the amount of $20,000 or more shall be remitted using a method of EFT selected
				  by the taxpayer. The taxpayer may choose the ACH debit method or the ACH credit
				  method.
(d) Beginning January 1,
				  2013, a payment in the amount of $10,000 or more shall be remitted using a
				  method of EFT selected by the taxpayer. The taxpayer may choose the ACH debit
				  method or the ACH credit method.
(e) Beginning January 1, 2014, a payment in
				  the amount of $1,000 or more shall be remitted using a method of EFT selected
				  by the taxpayer. The taxpayer may choose the ACH debit method or the ACH credit
				  method.
(f) This requirement
				  applies to payment of only the following taxes:
Sales and Use
Corporate Net Income
Employer Withholding
Capital
								Stock-Franchise
Liquid Fuels
Bank Shares
Fuel Use
Title Insurance and Trust
Mutual Thrift Institutions
Company Shares
Oil Company Franchise
Insurance Premiums
Malt Beverage
Public Utility Realty
Motor Carrier Road Tax
Gross Receipts
(g)
				  A taxpayer may satisfy the obligation to remit a payment by EFT by delivering a
				  certified or cashier's check, in person or by courier with the appropriate
				  return or deposit statement, to the Pennsylvania Department of Revenue, Bureau
				  of Business Trust Fund Taxes, EFT Unit, Ninth Floor, Strawberry Square, Fourth
				  and Walnut Streets, Harrisburg, Pennsylvania 17128 on or before the due date of
				  the obligation. Payments will not be accepted at other Department
				  locations.
(h) Separate transfers
				  shall be made for each payment.
The provisions of this §
												5.3 amended under section 9 of The
						Fiscal Code (72 P. S. §
													9).
This section cited in 61 Pa. Code §
												5.7 (relating to miscellaneous
						provisions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.4 - Voluntary participation

Current through Register Vol. 54, No. 28, July 13, 2024
A taxpayer not required to remit payments by EFT may, upon
					 approval from the Secretary, use the EFT method for tax
					 payments.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 5 - PAYMENTS BY ELECTRONIC FUNDS TRANSFER › Section 5.6 - EFT payments

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General rule.
A taxpayer who is required to remit payments by
				  EFT and who elects the ACH debit or ACH credit option shall ensure that each
				  payment of tax is received by the Commonwealth's depository bank on or before
				  the otherwise applicable due date.
(b)
ACH debit and credit
				  taxpayers.
For ACH debit and credit transfers, there is a 1-day lag
				  between the date on which payment is authorized and the date on which the
				  transfer is executed. A taxpayer electing these ACH options shall make the
				  appropriate arrangements to initiate payment on or before the first business
				  day prior to the otherwise applicable due date.
(1)
Specific payment rules.
The taxpayer shall furnish the banking information necessary to generate ACH
				  debits against its designated account. To initiate payment of a tax, the
				  taxpayer shall contact the data collection center designated by the Department
				  to report tax information by operator assisted, touch tone assisted or terminal
				  assisted methods. At the end of the business day, the taxpayer's reported
				  information will be processed by the data collection center and transmitted to
				  the Commonwealth depository bank to generate the ACH debit
				  instruction.
(2)
Changing
				  ACH debit information supplied to the Department.
If a taxpayer elects
				  the ACH debit payment option and the banking information necessary to generate
				  ACH debits against its account changes, the taxpayer shall notify the
				  Department of the change. The Department shall receive the new banking
				  information at least 60 days prior to initiating the change.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.2 - Notice of Program

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will mail notice of the existence of the
						Program to all known taxpayers that, according to the Department's records,
						have eligible liabilities or that have not filed tax returns or tax reports.
						The notification will be mailed to each taxpayer using its last known
						address.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.3 - Eligible taxpayers

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 taxpayer is eligible to participate in the Program if the taxpayer meets one of
					 the following criteria:
(1) The taxpayer has
					 an eligible liability.
(2) The
					 taxpayer has paid an eligible tax liability, an eligible interest liability, or
					 both, prior to the amnesty period, but has not paid an eligible penalty
					 liability.
(3) The taxpayer has
					 filed a timely, valid administrative or judicial appeal contesting what, but
					 for the appeal, would be an eligible liability; provided any appeal involving
					 that specific eligible liability is withdrawn by the taxpayer under
					 §§
												6.4(6) and
					 6.8(b) (relating
					 to participation requirements; and abatement of eligible penalty
					 liability).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.4 - Participation requirements

Current through Register Vol. 54, No. 28, July 13, 2024
To participate in the Program, a taxpayer shall comply
						with the following requirements during the amnesty period:
(1) File a tax amnesty return as provided in
					 §
											6.5 (relating to tax amnesty
					 return).
(2) Make payment of all
					 eligible tax liabilities and eligible interest liabilities as provided in
					 §
											6.6 (relating to
					 payment).
(3) File a complete tax
					 return or tax report for every period for which the taxpayer was required to
					 and has not filed a tax return or tax report.
(4) File a complete amended tax return or tax
					 report for every period for which the taxpayer has underreported an eligible
					 tax liability.
(5) Except as
					 otherwise provided in §§
											6.11 and
					 6.12(b) (relating
					 to appeals of denial and penalty reinstatement; and audits and examinations;
					 appeal of increase in tax), agree that the taxpayer will not pursue an
					 administrative or judicial proceeding with regard to any delinquent eligible
					 tax for which a tax amnesty return was filed or with regard to a claim of a
					 refund of money paid during the amnesty period for an eligible tax liability or
					 eligible interest liability.
(6)
					 Agree to withdraw under §
											6.8(b) (relating
					 to abatement of eligible penalty liability), any administrative or judicial
					 appeal with regard to eligible liability for which the taxpayer may be granted
					 abatement of eligible penalty liability under the Program.
This section cited in 61 Pa. Code §
													6.3 (relating to eligible
						  taxpayers); 61 Pa. Code §
													6.5 (relating to tax amnesty
						  return); 61 Pa. Code §
													6.6 (relating to payment); 61 Pa.
						  Code §
													6.8 (relating to abatement of
						  eligible penalty liability); and 61 Pa. Code §
													9.15 (relating to tax amnesty
						  administration and implementation
						  issues).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.5 - Tax amnesty return

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A tax
					 amnesty return shall be filed by taxpayers participating in the Program. If a
					 taxpayer has more than one Commonwealth tax identification number for a single
					 type of tax, the taxpayer shall file a separate tax amnesty return for each tax
					 identification number of that tax type.
Example: Taxpayer has a different sales and use tax
						license number for each of the three businesses that the taxpayer owns.
						Taxpayer wishes to participate in the Program to pay eligible liabilities due
						under all three of the sales tax account numbers. The taxpayer must file three
						separate tax amnesty returns, one for each sales and use tax license
						number.
(b) Except as
					 provided in subsection (d), a tax amnesty return filed without the required
					 attachments is incomplete. (See §§
											6.4(3) and (4)
					 and 6.6 (relating to participation
					 requirements; and payment).) Taxpayers should refer to statutes, regulations
					 and tax returns or tax reports and their instructions in preparing specific tax
					 returns or tax reports.
(c) Except
					 as provided in subsection (d), a tax amnesty return is timely filed if
					 postmarked by the United States postal service or date stamped by the
					 Department during the amnesty period.
(d) If, before the final day of the amnesty
					 period, a taxpayer is unable to obtain a tax report or tax return required to
					 be attached to the tax amnesty return, the taxpayer shall file during the
					 amnesty period an incomplete tax amnesty return excluding the unavailable tax
					 return or tax report and shall indicate on the incomplete tax amnesty return
					 that the specific tax return or tax report was unavailable for timely filing. A
					 tax amnesty return will not be considered to be complete unless the previously
					 unavailable tax return or tax report is filed with the Department no later than
					 30 days after the mailing date of the previously unavailable tax return or tax
					 report.
(e) The taxpayer may not
					 file a tax amnesty return by electronic or telephonic means.
(f) Tax amnesty returns are confidential tax
					 information under section 731 of the FC (72 P. S. §
												731).
(g) A sample copy of Form AM-01 (7-95) is as
					 follows:
Click to
						view image
Click to
						view image
This section cited in 61 Pa. Code §
													6.1 (relating to definitions); 61
						  Pa. Code §
													6.4 (relating to participation
						  requirements); 61 Pa. Code §
													6.7 (relating to extensions for
						  filing or payment unavailable); 61 Pa. Code §
													6.9 (relating to denial of penalty
						  abatement); and 61 Pa. Code §
													9.15 (relating to tax amnesty
						  administration and implementation
						  issues).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.6 - Payment

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Except as
					 provided in subsections (e) and (f), full payment of an eligible tax liability
					 and an eligible interest liability shall be made during the amnesty period only
					 by cashier's check, certified check or money order made payable to "PA Dept. of
					 Revenue" or by cash.
(b) A taxpayer
					 may not pay an eligible tax liability or an eligible interest liability by
					 electronic means.
(c) A taxpayer
					 that is currently making payments to the Department pursuant to a deferred
					 payment plan may participate in the Program if the taxpayer meets the
					 requirements for participation as specified in §
											6.4 (relating to participation
					 requirements).
(d) Except as
					 provided in subsections (e) and (f), if at the end of the amnesty period, a
					 taxpayer has paid less than the full amount of its eligible tax liability and
					 eligible interest liability, the Department will apply the total amount paid to
					 the taxpayer's account but will not abate an eligible penalty
					 liability.
(e) If a taxpayer has
					 not correctly calculated the amount of eligible interest liability that must be
					 paid, the Department will recalculate the amount due and will send the taxpayer
					 a billing notice stating the correct eligible interest liability. If the
					 taxpayer does not pay the amount shown as due on the billing notice no later
					 than 30 days after the mailing date of the billing notice or by the end of the
					 amnesty period, whichever is later, the taxpayer will no longer be eligible to
					 participate in the Program.
(f) A
					 taxpayer that can substantiate a severe financial hardship will be permitted to
					 enter into a deferred payment plan for the payment of eligible liabilities.
					 Eligible penalty liabilities will not be abated.
This section cited in 61 Pa. Code §
													6.4 (relating to participation
						  requirements); 61 Pa. Code §
													6.5 (relating to tax amnesty
						  return); 61 Pa. Code §
													6.7 (relating to extensions for
						  filing or payment unavailable); and 61 Pa. Code §
													9.15 (relating to tax amnesty
						  administration and implementation
						  issues).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.7 - Extensions for filing or payment unavailable

Current through Register Vol. 54, No. 28, July 13, 2024
Except as provided in §§
											6.5(d) and
						6.6(e)  (relating
						to tax amnesty return; and payment), the Department will not grant an extension
						of time for filing a tax amnesty return or for the payment of any eligible tax
						liability and eligible interest liability.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.8 - Abatement of eligible penalty liability

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department will abate all eligible
					 penalty liability of a taxpayer that meets the requirements for participation
					 in the Program as specified in §
											6.4 (relating to participation
					 requirements). Notice of the abatement will be in the form of a Notice of
					 Penalty Abatement and will be mailed by the Department to the
					 taxpayer.
(b) A taxpayer that meets
					 the requirements for participation in the Program as specified in § 6.4,
					 but has an administrative or judicial appeal involving a specific eligible
					 liability for which abatement of eligible penalty liability is sought under the
					 Program, will be accepted conditionally into the Program pending withdrawal of
					 the appeal. Notice of this conditional acceptance will be in the form of a
					 Notice of Conditional Acceptance and will be mailed by the Department to the
					 taxpayer. If the appeal is withdrawn no later than 30 days after the mailing
					 date of the Notice of Conditional Acceptance, the Department will abate the
					 eligible penalty liability and will mail a Notice of Penalty Abatement to the
					 taxpayer as provided in subsection (a). If the appeal is not withdrawn, the
					 Department will not abate the eligible penalty liability and will mail a Notice
					 of Denial to the taxpayer as provided in §
											6.9 (relating to denial of penalty
					 abatement).
(c) The Department, at
					 its expense, will satisfy all liens for eligible liabilities filed against real
					 and personal property owned by an eligible taxpayer that meets the requirements
					 for participation in the Program as specified in §
											6.4.
This section cited in 61 Pa. Code §
													6.3 (relating to eligible
						  taxpayers); 61 Pa. Code §
													6.4 (relating to participation
						  requirements); 61 Pa. Code §
													6.10 (relating to continued
						  compliance requirement).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.9 - Denial of penalty abatement

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 Department will deny abatement of an eligible penalty liability of a taxpayer
					 who fails to meet the requirements of the Program as specified in §
											6.4 (relating to participation
					 requirements).
(b) Notice of the
					 denial will be in the form of a Notice of Denial of Penalty Abatement and will
					 be mailed by the Department to the taxpayer.
This section cited in 61 Pa. Code §
													6.8 (relating to abatement of
						  eligible penalty liability); and 61 Pa. Code §
													6.11 (relating to appeals of
						  denial and penalty reinstatement).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.10 - Continued compliance requirement

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A taxpayer that has been granted penalty
					 abatement as described in §
											6.8 (relating to abatement of
					 eligible penalty liability) shall remain in compliance with all Commonwealth
					 tax reporting, filing and payment requirements for 2 years after the last day
					 of the amnesty period.
(b) The
					 Department may assess and collect eligible penalty liabilities that were
					 initially abated through the Program under §
											6.8 if, within 2 years after the
					 last day of the amnesty period, one or more of the following occur:
(1) For three consecutive tax reporting
					 periods, the taxpayer does not pay taxes due or does not file tax reports or
					 tax returns as required on a semi-monthly, monthly, quarterly basis or other
					 basis, and the taxpayer does not contest the liability through a timely, valid
					 administrative or judicial appeal.
(2) The taxpayer is 8 or more months late in
					 paying taxes due or filing tax reports or tax returns as required on an annual
					 basis, and the taxpayer does not contest the liability through a timely, valid
					 administrative or judicial appeal.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.11 - Appeals of denial and penalty reinstatement

Current through Register Vol. 54, No. 28, July 13, 2024
A taxpayer that has been denied penalty abatement under
						the Program as provided in §
											6.9 (relating to denial of penalty
						abatement) or that has had penalties reinstated as provided in §
											6.10 (relating to continued
						compliance requirement) may appeal the decision to the Board of Appeals under
						Chapter 7 (relating to Board of Appeals) no later than 30 days after the
						mailing date of the Notice of Denial of Penalty Abatement or Notice of Penalty
						Reinstatement.
This section cited in 61 Pa. Code §
													6.4 (relating to participation
						  requirements).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.12 - Audits and examinations; appeal of increase in tax

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A tax amnesty return filed during the
					 amnesty period is subject to the same verification, assessment and audit as
					 provided with respect to other tax returns or tax reports. If the examination
					 or audit of a taxpayer results in an increase in tax due on a tax amnesty
					 return, the tax increase will be subject to interest, penalty, or both, as
					 would any tax return or tax report.
(b) A taxpayer may appeal, in the same manner
					 and within the same time as provided by law for the appeal of that specific
					 tax, the difference between the amount of the tax indicated on the tax amnesty
					 return and the amount subsequently determined by the Department to be due as a
					 result of examination or audit.
This section cited in 61 Pa. Code §
													6.4 (relating to participation
						  requirements).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.13 - Overpayment, refund and interest

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Interest will not be allowed on an
					 overpayment of an eligible tax liability or an eligible interest liability if
					 the overpayment is refunded or credited to a taxpayer's account within 180 days
					 after the tax amnesty return is filed.
(b) A refund of an overpayment of an eligible
					 tax liability or an eligible interest liability will not be granted unless the
					 overpayment is the result of a mathematical or clerical error.
(c) A refund or credit will not be allowed
					 for eligible penalty liability paid to the Department prior to the amnesty
					 period.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter A - NINETY-DAY TAX AMNESTY › Section 6.14 - Enforcement concerning nondisclosed eligible tax liabilities

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department
					 will not institute an administrative or judicial proceeding against a taxpayer
					 with respect to an eligible tax liability that is disclosed on the tax amnesty
					 return and paid during the amnesty period.
(b) The Department may impose penalties and
					 pursue criminal action with respect to the difference between the amount
					 disclosed on a tax amnesty return and the amount determined to be due by the
					 Department subsequent to the amnesty period.
(c) The Department may institute civil or
					 criminal proceedings against a taxpayer with respect to an amount of tax that
					 is not disclosed on the tax amnesty return.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 6 - TAX AMNESTY PROGRAM › Subchapter B - POST-AMNESTY PERIOD ENFORCEMENT › Section 6.21 - Nonparticipation penalty

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 nonparticipation penalty of 15% of unpaid eligible liabilities will be imposed
					 upon a taxpayer that has failed to remit eligible tax liability and eligible
					 interest liability or has not reported or has underreported eligible tax
					 liability before the end of the amnesty period. The penalty will be imposed
					 regardless of the time at which or, of the manner in which, the unpaid,
					 underreported or not reported eligible tax liability or eligible interest
					 liability is discovered.
(b) A
					 nonparticipation penalty will not be imposed against a taxpayer that has not
					 participated in the Program if one of the following applies:
(1) The taxpayer has paid the eligible tax
					 liability and eligible interest liability in full or has entered into an
					 approved and executed deferred payment plan for the payment of eligible
					 liabilities before the end of the amnesty period.
(2) The taxpayer has filed a timely and valid
					 administrative or judicial appeal contesting the eligible liabilities before
					 the end of the amnesty period.
(3)
					 The taxpayer is a debtor as defined in section 101 of the Federal Bankruptcy
					 Act (11 U.S.C.A. §
													101).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.2 and 7.3 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of these §§
												7.2 and
						7.3 reserved under section 6 of
						The Fiscal Code (72 P. S. §
													6) and
						section 306 of the Local Option Small Games of Chance Act (10 P. S. §
													328.306).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.4 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of this §
												7.4 amended under sections 6 and
						1301.26 of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. §§
													6 and
						1301.26); reserved under
						section 6 of The Fiscal Code (72 P. S. §
													6) and section 306 of the Local Option Small
						Games of Chance Act (10 P. S. §
													328.306).
This section cited in 61 Pa. Code §
												32.21 (relating to charitable,
						volunteer firemen's and religious organizations, and nonprofit educational
						institutions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.5-7.7 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of these §§
												7.5-7.7 reserved under section 6 of
						The Fiscal Code (72 P. S. §
													6) and
						section 306 of the Local Option Small Games of Chance Act (10 P. S. §
													328.306).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.11 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates
					 otherwise:
Administrative proceeding
-As defined in
					 2
					 Pa.C.S. §
											101 (relating to definitions),
					 including proceedings related to registrations and licenses.
Appeal
-A request for or a review or
					 protest of one of the following:
(i) A
				  resettlement, reassessment, redetermination, review or refund of taxes,
				  interest, penalties, additions or payments made into the State Treasury,
				  including a reassessment or refund as provided under section 2703(a) of the TRC
				  (72
				  P. S. §
											9703(a)).
(ii) A denial of an application for tax
				  exempt status as a charitable, volunteer firemen's or religious organization or
				  nonprofit educational institution.
(iii) A reconsideration of interest payable
				  on a tax overpayment.
(iv) A
				  redetermination of the Department's action regarding a claim for a property tax
				  rebate or rent rebate as provided for under section 1311 of the Taxpayer Relief
				  Act (53 P. S. §
											6926.1311).
(v) A review of other actions, other than
				  administrative proceedings, arising under statutes administered by the
				  Department.
Board
-The Board of Appeals of the
					 Department consisting of the Chairperson and members as designated by the
					 Secretary.
The provisions of this §
												7.11 issued under section 6 of The
						Fiscal Code (72 P. S. §
													6) and
						section 306 of the Local Option Small Games of Chance Act (10 P. S. §
													328.306).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.12 - Jurisdiction

Current through Register Vol. 54, No. 28, July 13, 2024
The Board will exercise the powers and duties of the
					 Department and the Secretary with respect to appeals and administrative
					 proceedings before the Department.
The provisions of this §
												7.12 issued under section 6 of The
						Fiscal Code (72 P. S. §
													6) and
						section 306 of the Local Option Small Games of Chance Act (10 P. S. §
													328.306).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.13 - Manner of proceeding before the Board

Current through Register Vol. 54, No. 28, July 13, 2024
A proceeding before the Board shall be initiated by the
					 filing of a petition, whether the proceeding is an appeal or administrative
					 proceeding.
The provisions of this §
												7.13 issued under section 6 of The
						Fiscal Code (72 P. S. §
													6) and
						section 306 of the Local Option Small Games of Chance Act (10 P. S. §
													328.306).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.14 - Petitions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Place.
Petitions shall be filed with the Board.
(b)
Time.
(1) Petitions shall be filed within the time
				  limits prescribed by statute, this title or other regulation. The burden is on
				  the petitioner to present evidence sufficient to prove that a petition is
				  timely filed.
(
Editor's Note
: The act of October 30,
					 2017 (P. L. 672, No. 43) amended the appeal period from 90 days to 60 days. The
					 Department will amend the following paragraph in a future rulemaking.)
(2) In the absence of a specific
				  time limit for filing as prescribed in paragraph (1), a petition shall be filed
				  no later than 90 days after the date of the Department's decision or action
				  that is the subject of the petition.
(3) The date of a Department decision or
				  action for purposes of the filing of a petition is the date of the notice of
				  the decision or action.