Pa. Code tit. 61, pt. I, subpt. B, art. V, ch. 119 - LIABILITIES AND ASSESSMENT-PROCEDURE AND ADMINISTRATION

  1. § 119.1 - Payment on notice and demand
  2. § 119.2 - Assessment
  3. § 119.3 - Bankruptcy or receivership
  4. § 119.4 - Fiduciaries
  5. § 119.5 - Jeopardy assessments
  6. § 119.6 - Reserved
  7. § 119.7 - Review by Board of Finance and Revenue
  8. § 119.8 - Appeal to a Commonwealth court
  9. § 119.9 - Collection of tax
  10. § 119.10 - Time of collection of tax
  11. § 119.11 - Liens for tax
  12. § 119.12 - Refund or credit of overpayment
  13. § 119.13 - Restrictions on refunds
  14. § 119.13a - Refund claim filed by a legal representative or other fiduciary
  15. § 119.13b - Checks in payment of claims
  16. § 119.14 - Limitations on assessment and collection
  17. § 119.15 - Omission from return
  18. § 119.16 - Exceptions to general period of limitations on assessment and collection
  19. § 119.17 - Extension of limitation
  20. § 119.18 - Limitations on refund or credit
  21. § 119.19 - Interest
  22. § 119.20 - Additions
  23. § 119.21 - Failure to pay tax due to negligence or intentional disregard of rules and regulations
  24. § 119.22 - Failure to pay due to fraud
  25. § 119.23 - Additions imposed for failure to file or to pay estimated tax
  26. § 119.24 - Failure to collect or truthfully account
  27. § 119.25 - Failing to furnish or furnishing a false withholding statement
  28. § 119.26 - Employer bad check
  29. § 119.27 - Fiduciary request
  30. § 119.28 - Timely mailing treated as timely filing and payment
  31. § 119.29 - Procedure for claiming special tax provisions
  32. § 119.30 - Innocent spouse relief

Notes

Pa. Code tit. 61, pt. I, subpt. B, art. V, ch. 119

This chapter cited in 61 Pa. Code § 113.9 (relating to use of prescribed forms).

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