Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9904-G. Amnesty contingent on continued compliance

(1) the taxpayer granted amnesty under this article becomes delinquent for three consecutive periods in payment of taxes due or filing of returns required on a semimonthly, monthly, quarterly or other basis, and the taxpayer has not contested the tax liability through a timely valid administrative or judicial appeal;  or

(2) the taxpayer granted amnesty under this article becomes delinquent and is eight or more months late in payment of taxes due or filing of returns on an annual basis, and the taxpayer has not contested the liability through a timely valid administrative or judicial appeal.