72 Pa. Stat. § 8709-G

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 8709-G - Administration

(a) Audits and assessments.--The department has the following powers:

(1) To audit a qualified taxpayer claiming a tax credit to ascertain the validity of the amount claimed.

(2) To issue an assessment against a qualified taxpayer for an improperly issued tax credit. The procedures, collection, enforcement and appeals of any assessment made under this section shall be governed by Article II.

(b) Guidelines and regulations.--The department shall develop written guidelines for the implementation of this article. The guidelines shall be in effect until the department promulgates regulations for the implementation of the provisions of this article.

72 P.S. § 8709-G

Added by P.L. 751 2012 No. 85, § 19, eff. 7/2/2012.