61 Pa. Code § 6.10 — Continued compliance requirement

(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. (c) A Notice of Penalty Reinstatement will be mailed by the Department to a taxpayer that fails to remain in compliance as provided in subsection (a). Cross References This section cited in 61 Pa. Code § 6.11 (relating to appeals of denial and penalty reinstatement). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.