72 Pa. Stat. § 9910-F

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 9910-F - Duties of department
(a) Guidelines.--The department shall develop guidelines to implement the provisions of this article. The guidelines must be published in the Pennsylvania Bulletin within 60 days of the effective date of this article and shall contain, but not be limited to, the following information:
(1) An explanation of the program and the requirements for eligibility for the program.
(2) The dates during which a tax amnesty return may be filed.
(3) A specimen copy of the tax amnesty return.
(4) The amnesty revenue estimates required under section 2912-F(b) .
(b) Publicity.--The department shall publicize the program to maximize public awareness of and participation in the program. The department shall coordinate to the highest degree possible its publicity efforts and other actions taken to implement this article.
(c) Reports.--The department shall issue reports to the General Assembly detailing program implementation. The reports shall contain the following information:
(1) Within 30 days after the end of the amnesty period:
(i) A detailed breakdown of the department's administrative costs in implementing the program.
(ii) The total dollar amount of revenue collected by the program.
(2) Within 180 days after the end of the amnesty period:
(i) The number of tax amnesty returns filed and a breakdown of the number and dollar amount of revenue raised for each tax by calendar year during which the tax period ended. In addition, the gross revenues shall be broken down in the following categories:
(a) Amounts represented by assessments receivable established by the department on or before the first day of the amnesty period.
(b) All other amounts.
(ii) The total dollar amount of penalties and interest waived under the program.
(iii) The demographic characteristics of tax amnesty participants, including north american industry classification system codes of participants, type of taxpayer, consisting of individual, partnership, corporation or other entity, size of tax liability and geographical location.
(d) Notification.--The department shall notify in writing all known tax delinquents at the taxpayers' last known address of the existence of the tax amnesty program. The sole purpose of the letter sent by the department to taxpayers must be notification of the program.

72 P.S. § 9910-F

1971, March 4, P.L. 6, No. 2, art. XXIX-F, § 2910-F, 2009, Oct. 9, P.L. 451, No. 48, § 11, imd. effective.