Section 119.16. Exceptions to general period of limitations on assessment and collection

(a) False return. In the case of a false or fraudulent return with the intent to evade any tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time after such false or fraudulent return is filed.

(b) Wilful attempt to evade tax. In the case of a wilful attempt in any manner to defeat or evade any tax imposed by this article, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.

(c) No return. In the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time after the date prescribed for filing the return.

Notation

Cross References

This section cited in 61 Pa. Code § 119.14 (relating to limitations on assessment and collection).