(a) Except as set forth in subsection (b), Parts III, IV, V, VI and VII of Article
IV 1 are incorporated by reference into this article insofar as they are applicable to
the tax imposed under this article.
(b) The Department of Revenue may, upon application made by the last day for filing
and in a form prescribed by the department, grant an extension of not more than six
months for filing the annual report required by section 1502. 2
72 P.S. § 7403 et seq., 7407 et seq., 7408 et seq., 7409 and 7410.
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