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 6.1 - 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:
Amnesty period
-The time period of 90
						consecutive days beginning on Friday, October 13, 1995, and ending on
						Wednesday, January 10, 1996.
Delinquent eligible tax
-An eligible tax
						which was unpaid, underreported or not reported as of June 1, 1995, and which
						has not been appealed or which has been appealed and the appeal has been
						withdrawn, dismissed or denied. The term does not include an eligible tax which
						was unpaid, underreported or not reported as of June 1, 1995, and which is
						currently on appeal.
Eligible interest liability
-A liability
						for interest imposed on an eligible tax liability. This term includes estimated
						underpayment charges for Personal Income Tax.
Eligible liability
-An eligible tax
						liability, eligible interest liability and an eligible penalty
						liability.
Eligible penalty liability
-A liability
						for a penalty imposed on an eligible tax liability. The term includes an
						addition to tax and a charge or a fee levied in conjunction with the collection
						or enforcement of an eligible tax liability.
Eligible tax
-A tax that is imposed by
						the Commonwealth for which a tax return or tax report was required to be filed
						and payment of the tax was required to be made on or before December 31, 1993,
						for deposit into the General Fund, the Motor License Fund or the Liquid Fuels
						Tax Fund, including a tax a portion of which is dedicated by law for a specific
						purpose. The term includes, but is not limited to: Agriculture Cooperative Tax;
						Bank and Trust Company Shares Tax; Capital Stock or Foreign Franchise Tax;
						Cigarette Tax; Corporate Net Income Tax; Electric Cooperative Tax; Employer
						Withholding Tax; Fuel Use Tax; Gross Premiums Tax; Hotel Occupancy Tax;
						Inheritance and Estate Tax; Interstate Bus Compact Tax; Liquid Fuels Tax;
						Liquor Tax; Loans Tax; Marine Underwriting Profits Tax; Malt Beverage Tax;
						Motor Carriers Road Tax; Motor Vehicle Carriers Gross Receipts Tax; Mutual
						Thrift Institutions Tax; Oil Company Franchise Tax; Parimutuel Wagering and
						Admissions Taxes; Personal Income Tax; Public Utility Realty Tax; Realty
						Transfer Tax; Sales and Use Tax; Spirituous and Vinous Liquor Tax; Surplus
						Lines Tax; Unauthorized Insurance Tax and Utilities Gross Receipts Tax. The
						term does not include a tax imposed by a political subdivision of the
						Commonwealth or a tax administered by the Internal Revenue Service.
Eligible tax liability
-A liability for a
						delinquent eligible tax.
Program
-The Pennsylvania Tax Amnesty
						Program as established under section 22 of the act of June 30, 1995 (P. L. 139,
						No. 21). The term includes the amnesty period participation provisions as
						provided in this subchapter, and the post-amnesty enforcement provisions as
						provided in Subchapter B (relating to post-amnesty period enforcement).
Tax amnesty return
-The return to be
						filed by a taxpayer participating in the Program designated by the Department
						as Form AM-01 (7-95) (See §
											6.5(g) (relating
						to tax amnesty return)). The term includes tax returns, tax reports,
						accompanying schedules and other documentation required to be attached to Form
						AM-01 (7-95).
This section cited in 61 Pa. Code §
													9.15 (relating to tax amnesty
						  administration and implementation
						  issues).