Section 153.62. Copy of the settlement will be sent to the taxpayer

(a) General. Promptly after the date of settlement, the Bureau is required to send a copy of the settlement of corporate taxes to the taxpayer. See section 407(c) of the TRC (72 P. S. § 7407(c)).

(b) Where the tax settlement computations differ from the tax computations as submitted by the taxpayer. Where the tax settlement computations differ from the tax computations as submitted by the taxpayer, the Bureau will send a copy of the tax settlement in the form of a photocopy of the settlement sheet, which is located on the back of the submitted report, as settled by the Bureau and audited and approved by the Department of the Auditor General.

(c) Where the tax settlement computations show no change from the tax computations as submitted by the taxpayer. Where the tax settlement computations show no change from the tax computations as submitted by the taxpayer, the Bureau will send a copy of the settlement.

The provisions of this § 153.62 adopted January 13, 1978, effective January 14, 1978, 8 Pa.B. 141; amended October 5, 1984, effective October 6, 1984, 14 Pa.B. 3624. Immediately preceding text appears at serial page (36133).

Notation

Authority

The provisions of this § 153.62 issued under section 408 of the Tax Reform Code of 1971 (72 P. S. § 7408).

Cross References

This section cited in 61 Pa. Code § 153.66 (relating to applicability).