61 Pa. Code § 153.64 - Amended report

(a) General. An amended report may be filed by a taxpayer within 1 year after settlement of the original report. An amended report may be filed for the purpose of bringing to the attention of the Department a correction to the original report the taxpayer requests the Department to consider. If an amended Federal return is filed or would have been filed with the Federal government, a corrected report shall be filed with the Department under § 153.65 (relating to corrected reports).

(b) Amended report filed before settlement. When an amended report is filed in the Department before settlement of the original report, settlement will be based upon consideration of the information contained in the amended report, subject to verification by the Department.

(c) Amended report filed after settlement but within 90 days of settlement mailing date. After settlement of the original report but within 90 days after the date upon which the copy of the original settlement notice was mailed to the tax-payer, the taxpayer, if it seeks to have the settlement changed, shall file in the Department a Petition for Resettlement to which may be attached an amended report, subject to verification by the Department, in support of its petition. See section 1102 of the FC (72 P. S. § 1102).

(d) Amended report filed after 90 days of settlement mailing date but within 1 year of settlement. An amended report may be filed in the Department beyond 90 days after the date upon which the copy of the original settlement notice was mailed to the taxpayer but within 1 year after the date of settlement of the original report. The Department may resettle the original report based upon consideration of the information contained and verified in the amended report, subject to verification by the Department. See section 407(b) of the TRC (72 P. S. § 7407(b)).

(e) Amended report received after 1 year after settlement. After an amended report is received after 1 year of the date of settlement of the original report, the Department is without jurisdiction to make a resettlement, but the taxpayer may pursue its normal statutory remedy by timely filing a Petition for Refund. See section 503 of the FC (72 P. S. § 503).

Notes

61 Pa. Code § 153.64

The provisions of this § 153.64 amended January 13, 1978, effective 1/14/1978, 8 Pa.B. 141; amended September 9, 1988, effective 9/10/1988, 18 Pa.B. 4100.

The provisions of this § 153.64 amended under section 6 of The Fiscal Code (72 P. S. § 6).

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