61 Pa. Code § 6.14 — Enforcement concerning nondisclosed eligible tax liabilities

(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. 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.