Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9903-F. Required payment

(1) During the amnesty period, file a tax amnesty return in such form and containing such information as the department shall require.  A tax amnesty return shall be considered to be timely filed if it is postmarked during the amnesty period or timely electronically or otherwise filed.

(2) During the amnesty period, make payment of all taxes and one-half of the interest due to the Commonwealth in accordance with the tax amnesty return that is filed.  The taxpayer shall not be required to pay any penalty applicable to an eligible tax.

(3) File complete tax returns for all required years for which the taxpayer previously has not filed a tax return and file complete amended returns for all required years for which the taxpayer underreported eligible tax liability.

(1) The department shall not collect the penalties or interest waived under subsection (a)(2).  Except as otherwise provided in this article, the department shall not pursue any administrative or judicial proceeding against a taxpayer with respect to any eligible tax that is disclosed on a tax amnesty return.

(2) A taxpayer with unknown liabilities reported and paid under this program and who complies with all other requirements of this article shall not be liable for any taxes of the same type due prior to July 1, 2004.  A taxpayer shall not be owed a refund under this article.

(1) Fifty percent or more of the amount due as computed is paid with the amnesty return or within the amnesty period.

(2) The balance due, including interest under subsection (a)(2), is paid, in no more than two installments on or before the end of the amnesty period.