Section 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).

Notation

Cross References

This section cited in 61 Pa. Code § 6.11 (relating to appeals of denial and penalty reinstatement).