Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart A - General Provisions
Chapter 8a - ENFORCEMENT
Section 8a.10 - Taxpayer appeal
Universal Citation: 61 PA Code ยง 8a.10
Current through Register Vol. 54, No. 44, November 2, 2024
The taxpayer may appeal the accuracy of a test audit by providing clear and convincing evidence that the method used for selecting a statistical sample or block sample test period and determining the tax liability is erroneous, lacks a rational basis or produces a different result when the complete records are considered.
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