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