Pennsylvania Code
Title 61 - REVENUE
Part I - Department of Revenue
Subpart A - General Provisions
Chapter 8a - ENFORCEMENT
Section 8a.2 - Examination of books and records
Universal Citation: 61 PA Code ยง 8a.2
Current through Register Vol. 54, No. 44, November 2, 2024
The Department may examine all books, papers and records of a taxpayer or another person having possession of or dominion over these records to:
(1) Verify the accuracy and completeness of a tax return or tax report filed by the taxpayer and ascertain or assess tax or other liability owed to the Commonwealth.
(2) Ascertain or assess tax or other liability owed to the Commonwealth if no tax return or tax report has been filed by the taxpayer.
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