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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 6142 (September 30, 2023).

61 Pa. Code § 119.15. Omission from return.

§ 119.15. Omission from return.


   If the taxpayer omits from the income stated in the return of a tax imposed by this article an amount properly includable therein which is in excess of 25% of the income so stated, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed.

Cross References

   This section cited in 61 Pa. Code §  119.14 (relating to limitations on assessment and collection).

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