Collections
Pennsylvania Code
Title 61
Part I
Subpart B
Article V
Chapter 119
61 Pa. Code Ch. 119
Liabilities and Assessment—Procedure and Administration
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119.1
Payment on notice and demand.
119.2
Assessment.
119.3
Bankruptcy or receivership.
119.4
Fiduciaries.
119.5
Jeopardy assessments.
119.6
[Reserved].
119.7
Review by Board of Finance and Revenue.
119.8
Appeal to a Commonwealth court.
119.9
Collection of tax.
119.10
Time of collection of tax.
119.11
Liens for tax.
119.12
Refund or credit of overpayment.
119.13
Restrictions on refunds.
119.13a
Refund claim filed by a legal representative or other fiduciary.
119.13b
Checks in payment of claims.
119.14
Limitations on assessment and collection.
119.15
Omission from return.
119.16
Exceptions to general period of limitations on assessment and collection.
119.17
Extension of limitation.
119.18
Limitations on refund or credit.
119.19
Interest.
119.20
Additions.
119.21
Failure to pay tax due to negligence or intentional disregard of rules and regulations.
119.22
Failure to pay due to fraud.
119.23
Additions imposed for failure to file or to pay estimated tax.
119.24
Failure to collect or truthfully account.
119.25
Failing to furnish or furnishing a false withholding statement.
119.26
Employer bad check.
119.27
Fiduciary request.
119.28
Timely mailing treated as timely filing and payment.
119.29
Procedure for claiming special tax provisions.
119.30
Innocent spouse relief.