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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-201. Application

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Limited to certain taxes.--Except as otherwise provided, the provisions of this act shall apply to any tax which is administered by the department.  Any reference to a tax or taxes includes special assessments, fees and other impositions which are administered by the secretary.

(b) Strict compliance unnecessary.--Except to the extent explicitly provided by this act, the failure of the secretary or an officer or employee of the department to comply with any provision of this act shall not:

(1) Excuse a taxpayer from payment of any taxes owed by the taxpayer.

(2) Excuse any taxpayer from complying with any other duty imposed under or pursuant to the laws of this Commonwealth.

(3) Cure any procedural defect in an administrative or judicial proceeding or case involving a taxpayer with respect to taxes owed or compliance with any duty imposed under the laws of this Commonwealth.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-201. Application - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-3310-201/

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