- (a) A railroad company or private rail car company may complete a Form PA-25, “Request for Extension to File Tax Information for Railroad and Private Rail Car” to request an extension of 30 days in which to file the railroad tax reporting form(s) on or before May 1.
- (b) A railroad company or private rail car company may request a maximum of 2 extensions in a given tax year period.
- (c) The extension shall not be valid unless confirmed in writing by the department.
(d) An extension shall be granted if:
- (1) The taxpayer was prevented by accident, mistake, or misfortune from filing;
- (2) Accounting records are incomplete; or
- (3) There was a transfer of ownership.
(e) An extension request shall be denied for:
- (1) Untimely filing of the request;
- (2) Exceeding the maximum number of extension requests allowed per tax year period;
- (3) An incomplete form; or
- (4) Not meeting the criteria in (d) above.
Source. #8652, eff 6-6-06; ss by #10662, eff 8-27-14; ss by #13977, eff 5-23-24