72 Pa. Stat. § 9905-F
Current through Pa Acts 2024-53, 2024-56 through 2024-92
If, subsequent to the amnesty period, the department issues a deficiency assessment with respect to a tax amnesty return, the department shall have the authority to impose penalties and to pursue a criminal action only with respect to the difference between the amount shown on that tax amnesty return and the current amount of tax.
72 P.S. § 9905-F