Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article V. Personal Income Tax |
Chapter 121. Final Returns |
Section 121.28. Use of Federal income tax information
Latest version.
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(a) Amounts reported on Form PA-40 are subject to verification and audit by the Department.
(b) The Department and the United States Internal Revenue Service are exchanging income tax information for the purpose of verifying the accuracy of information reported on Pennsylvania Personal Income Tax returns.