61 Pa. Code § 119.17 - Extension of limitation
The time prescribed by this chapter for the assessment of any tax may, prior to the expiration of such time, be extended for any period of time agreed upon in writing by the taxpayer and the Department. The extension shall become effective if the agreement has been executed by both parties. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Notes
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