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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-204. Abatement of certain interest, penalties and additions to tax

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

(a) Interest attributable to errors and delays by the department.--In the case of any assessment or final determination of interest, the secretary may abate the assessment or final determination of all or any part of interest for any period for the following:

(1) Any deficiency or any tax finally determined to be due attributable in whole or in part to any error or delay by an officer or employee of the department acting in his or her official capacity in performing a ministerial act.

(2) Any payment of any tax to the extent that any error or delay in such payment is attributable to such officer or employee being erroneous or dilatory in performing a ministerial act.

(b) Error or delay.--For purposes of subsection (a)(1), an error or delay shall be taken into account only if no significant aspect of the error or delay can be attributed to the taxpayer involved and after the department has contacted the taxpayer in writing with respect to the deficiency or tax finally determined to be due or payable.  The secretary shall determine what constitutes timely performance of various ministerial acts performed under or pursuant to this act.  Administrative and judicial review of abatements under subsection (a) and this subsection shall be limited to review of whether failure to abate would be widely perceived as grossly unfair.

(c) Abatement of any penalty or addition to tax or excess interest attributable to erroneous written advice by the department.--

(1) The secretary shall abate any portion of any penalty or excess interest attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the department, acting in the officer's or employee's official capacity, if:

(i) the written advice was reasonably relied upon by the taxpayer and was in response to specific written request of the taxpayer;  and

(ii) the portion of the penalty or addition to tax or excess interest did not result from a failure by the taxpayer to provide adequate or accurate information.

(2) This subsection shall not be construed to require the department to provide written advice to taxpayers or other persons or entities.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-204. Abatement of certain interest, penalties and additions to tax - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-3310-204/

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