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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-205. Installment agreements

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

(a) Authorization.--The secretary may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for payment of any tax and any interest, penalty or addition to tax in installment payments if the secretary determines that the agreement will facilitate collection of the liability.

(b) Extent to which agreements remain in effect.--

(1) Except as otherwise provided in this subsection, any agreement entered into by the secretary under subsection (a) shall remain in effect for the term of the agreement.

(2) The secretary may terminate any prior agreement entered into under subsection (a) if:

(i) information which the taxpayer provided to the secretary prior to the date of the agreement was inaccurate or incomplete;  or

(ii) the secretary believes that collection of any liability to which an agreement under this section relates is in jeopardy.

(3) If the secretary finds that the financial condition of the taxpayer has significantly changed, the secretary may alter, modify or terminate the agreement, but only if:

(i) notice of the secretary's finding is provided to the taxpayer no later than 30 days prior to the date of such action;  and

(ii) the notice contains the reasons why the secretary believes a significant change has occurred.

(4) The secretary may alter, modify or terminate an agreement entered into by the secretary under subsection (a) if the taxpayer fails to do any of the following:

(i) Pay any installment at the time the installment is due under such agreement.

(ii) Pay any other tax liability at the time the liability is due.

(iii) Provide a financial condition update as requested by the secretary.

(c) Prepayment permitted.--Nothing in this section should be construed to prevent a taxpayer from prepaying in whole or in part any outstanding liability under any agreement the taxpayer enters into with the secretary.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-205. Installment agreements - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-3310-205/

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