Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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34 Pa. Code § 71.22. Assessment process.

§ 71.22. Assessment process.

 (a)  The Bureau will review all reports required under the act or this chapter when received and, if the Bureau finds that a mathematical error exists, the Bureau will immediately correct the error and notify the political subdivision or instrumentality of the correction and any additional amounts due or credit resulting from same. Any additional amounts due shall be paid within 30 days of date of issue of such notice.

 (b)  Where a political subdivision or instrumentality fails to file a report as required by the act or this chapter, the Bureau will immediately notify the political subdivision or instrumentality of this failure and demand such report be filed within ten days of the notification by the Bureau of such failure.

 (c)  If the political subdivision or instrumentality does not file the required report within this ten-day period, the Bureau will proceed to audit the records of the political subdivision or instrumentality to determine the amounts due or overdue.

 (d)  After such audit the Bureau will notify the political subdivision or instrumentality of the amounts due or overdue, and the political subdivision or instrumentality shall pay such amounts to the Bureau within 30 days of the date of issue of such notice.

 (e)  If the Bureau is unable to audit the records as set forth in subsection (c) of this section and §  71.9(b) (relating to maintenance and inspection of records), the Bureau may, in the alternative, estimate the amounts due or overdue based on the amount reported, audited, paid, and due or overdue for the similar period of the preceding calendar year or quarter for the political subdivision or instrumentality in question. The Bureau will notify the political subdivision or instrumentality of the amounts due or overdue, and the political subdivision or instrumentality shall pay such amounts to the Bureau within 30 days of this assessment notice.

 (f)  If payment is not made of the amount assessed under subsections (a)—(e), the Bureau will proceed to collect such amounts due or overdue in accordance with this chapter.

Authority

   The provisions of this §  71.22 issued under act of January 5, 1952 (P. L. (1951) 662, No. 491) (65 P. S. § §  201—209).

Source

   The provisions of this §  71.22 adopted June 6, 1980, effective June 7, 1980, 10 Pa.B. 2330.



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