61 Pa. Code § 6.8 - Abatement of eligible penalty liability
(a) The Department will abate all eligible
penalty liability of a taxpayer that meets the requirements for participation
in the Program as specified in §
6.4 (relating to participation
requirements). Notice of the abatement will be in the form of a Notice of
Penalty Abatement and will be mailed by the Department to the
taxpayer.
(b) A taxpayer that meets
the requirements for participation in the Program as specified in §
6.4,
but has an administrative or judicial appeal involving a specific eligible
liability for which abatement of eligible penalty liability is sought under the
Program, will be accepted conditionally into the Program pending withdrawal of
the appeal. Notice of this conditional acceptance will be in the form of a
Notice of Conditional Acceptance and will be mailed by the Department to the
taxpayer. If the appeal is withdrawn no later than 30 days after the mailing
date of the Notice of Conditional Acceptance, the Department will abate the
eligible penalty liability and will mail a Notice of Penalty Abatement to the
taxpayer as provided in subsection (a). If the appeal is not withdrawn, the
Department will not abate the eligible penalty liability and will mail a Notice
of Denial to the taxpayer as provided in §
6.9 (relating to denial of penalty
abatement).
(c) The Department, at
its expense, will satisfy all liens for eligible liabilities filed against real
and personal property owned by an eligible taxpayer that meets the requirements
for participation in the Program as specified in §
6.4.
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