PRINTER'S NO. 268
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
278
Session of
2017
INTRODUCED BY GORDNER, FOLMER, BREWSTER, SCHWANK, COSTA AND
RAFFERTY, JANUARY 31, 2017
REFERRED TO FINANCE, JANUARY 31, 2017
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in general provisions, further
providing for requirements for requests.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8424(b) of Title 53 of the Pennsylvania
Consolidated Statutes is amended and the section is amended by
adding a subsection to read:
ยง 8424. Requirements for requests.
* * *
(b) Requests for prior year returns.--
(1) Except as provided in paragraph (2), an initial
inquiry by a local taxing authority regarding a taxpayer's
compliance with any eligible tax may include taxes required
to be paid or tax returns required to be filed no more than
three years prior to the mailing date of the notice.
(2) A local taxing authority may make a subsequent
request for a tax return or supporting information if, after
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the initial request, the local taxing authority determines
that the taxpayer failed to file a tax return, underreported
income or failed to pay a tax for one or more of the tax
periods covered by the initial request.
[This subsection shall not apply if the local taxing authority
has sufficient information to indicate that the taxpayer failed
to file a required return or pay an eligible tax which was due
more than three years prior to the date of the notice.]
(b.1) Limitation on requests.--Subsection (b) shall not
apply if the local taxing authority has sufficient information
to indicate that the taxpayer failed to file a required return
or pay an eligible tax that was due at least three years and not
more than 10 years prior to the date of the notice.
* * *
Section 2. This act shall take effect in 60 days.
20170SB0278PN0268 - 2 -
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