Section 6.6. Payment

(a) Except as provided in subsections (e) and (f), full payment of an eligible tax liability and an eligible interest liability shall be made during the amnesty period only by cashier’s check, certified check or money order made payable to ‘‘PA Dept. of Revenue’’ or by cash.

(b) A taxpayer may not pay an eligible tax liability or an eligible interest liability by electronic means.

(c) A taxpayer that is currently making payments to the Department pursuant to a deferred payment plan may participate in the Program if the taxpayer meets the requirements for participation as specified in § 6.4 (relating to participation requirements).

(d) Except as provided in subsections (e) and (f), if at the end of the amnesty period, a taxpayer has paid less than the full amount of its eligible tax liability and eligible interest liability, the Department will apply the total amount paid to the taxpayer’s account but will not abate an eligible penalty liability.

(e) If a taxpayer has not correctly calculated the amount of eligible interest liability that must be paid, the Department will recalculate the amount due and will send the taxpayer a billing notice stating the correct eligible interest liability. If the taxpayer does not pay the amount shown as due on the billing notice no later than 30 days after the mailing date of the billing notice or by the end of the amnesty period, whichever is later, the taxpayer will no longer be eligible to participate in the Program.

(f) A taxpayer that can substantiate a severe financial hardship will be permitted to enter into a deferred payment plan for the payment of eligible liabilities. Eligible penalty liabilities will not be abated.

Notation

Cross References

This section cited in 61 Pa. Code § 6.4 (relating to participation requirements); 61 Pa. Code § 6.5 (relating to tax amnesty return); 61 Pa. Code § 6.7 (relating to extensions for filing or payment unavailable); and 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).