PRINTER'S NO. 41
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
58
Session of
2021
INTRODUCED BY SNYDER, GALLOWAY, RYAN AND CIRESI,
JANUARY 11, 2021
REFERRED TO COMMITTEE ON FINANCE, JANUARY 11, 2021
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
payment on notice and demand.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 337 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended to read:
Section 337. Payment on Notice and Demand.--(a) Upon
receipt of notice and demand from the department, there shall be
paid the amount of any tax due under the provisions of this
article stated in such notice and demand.
(b) Notwithstanding any other provision of law, a taxpayer
who is delinquent on payment of a tax liability, excluding a
liability for a return not filed, shall not be required to pay
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any applicable penalty or interest until sixty days have elapsed
following receipt by certified mail of initial notice and demand
from the department.
Section 2. This act shall take effect in 60 days.
20210HB0058PN0041 - 2 -
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