72 Pa. Stat. § 103-A

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 103-A - Department of Community and Economic Development.
(a) Scope.--This section provides temporary authority to the Department of Community and Economic Development to deal with local taxation during the state of disaster emergency announced by the Governor's March 6, 2020, proclamation of disaster emergency.
(b) Local taxation.--During the state of disaster emergency under subsection (a), the department shall coordinate with the governing bodies and local agencies of political subdivisions to do all of the following:
(1) Extend filing and payment deadlines for local taxes under chapter 5 of the act of December 31, 1965 ( P.L. 1257, No.511), known as the Local Tax Enabling Act, and related statutory provisions, ordinances and resolutions so that the deadlines coincide with the filing deadline for a tax return and payment under section 330 of the act of March 4, 1971 ( P.L. 6, No.2), known as the Tax Reform Code of 1971.
(2) Disregard the period after April 14, 2020, and before July 16, 2020, in the calculation of interest, a penalty or an addition to tax for failure to meet the extended deadline under paragraph (1).
(c) Expiration.--This section shall expire July 31, 2020.

72 P.S. § 103-A

Added by P.L. TBD 2020 No. 10, § 1, eff. 3/27/2020.