Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7269. Abatement of additions or penalties

Upon the filing of a petition for reassessment or a petition for refund as provided under this article by a taxpayer, additions or penalties imposed upon such taxpayer by this act may be waived or abated, in whole or in part, where the petitioner has established that he has acted in good faith, without negligence and with no intent to defraud.