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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-202. Disclosure statement of rights of taxpayers

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

(a) Contents.--The secretary shall prepare a statement which sets forth the following in simple and nontechnical terms:

(1) The rights of a taxpayer and the jurisdiction of the department during an audit. The taxpayer shall be informed about the extent of and limits to the department's jurisdiction in an audit.

(2) The procedures by which a taxpayer may appeal or seek review of any adverse decision of the department, including administrative and judicial appeals.

(3) The procedure for filing and processing refund claims and taxpayer complaints and the time frames for departmental action.

(4) The procedures which the department may use and the remedies it may seek in enforcing tax law.

(b) Distribution.--The statements prepared in accordance with this section shall be distributed by the secretary to all taxpayers the secretary contacts, other than by providing tax return forms, with respect to the determination or collection of any tax, the cancellation, revocation or suspension of a license, permit or registration or the denial of an application for a license, permit or registration.  The secretary may take such actions as the secretary deems necessary to assure that distribution does not result in multiple statements being sent to any one taxpayer.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-202. Disclosure statement of rights of taxpayers - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-3310-202/

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