61 Pa. Code § 8a.2

Current through Register Vol. 54, No. 45, November 9, 2024

Section 8a.2 - Examination of books and records

The Department may examine all books, papers and records of a taxpayer or another person having possession of or dominion over these records to:

(1) Verify the accuracy and completeness of a tax return or tax report filed by the taxpayer and ascertain or assess tax or other liability owed to the Commonwealth.

(2) Ascertain or assess tax or other liability owed to the Commonwealth if no tax return or tax report has been filed by the taxpayer.

61 Pa. Code § 8a.2