Section 6.3. Eligible taxpayers

(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but for the appeal, would be an eligible liability; provided any appeal involving that specific eligible liability is withdrawn by the taxpayer under § § 6.4(6) and 6.8(b) (relating to participation requirements; and abatement of eligible penalty liability).

(b) A taxpayer is not eligible to participate in the Program if the taxpayer has received notice prior to the amnesty period that the taxpayer is the subject of an ongoing or continuing criminal investigation alleging a violation of a law imposing an eligible tax, or prior to the amnesty period has been named as a defendant in a criminal complaint for an alleged violation of a law imposing an eligible tax, or is a defendant in a pending criminal action for an alleged violation of a law imposing an eligible tax.

Notation

Cross References

This section cited in 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).