Pennsylvania § 8427 Notice of basis of underpayment

Pennsylvania Statutes

§ 8427 — Notice of basis of underpayment

Pennsylvania § 8427

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 84GENERAL PROVISIONS

Subch.LOCAL TAXPAYERS BILL OF RIGHTS

This text of Pennsylvania § 8427 (Notice of basis of underpayment) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

53 Pa. Cons. Stat. § 8427 (2026).

Text

A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include:

(1)The tax period or periods for which the underpayment is asserted.

(2)The amount of the underpayment detailed by tax period.

(3)The legal basis upon which the local taxing authority has relied to determine that an underpayment exists.

(4)An itemization of the revisions made by the local taxing authority to a return or report filed by the taxpayer that results in the determination that an underpayment exists.

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A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include:

(1) The tax period or periods for which the underpayment is asserted.

(2) The amount of the underpayment detailed by tax period.

(3) The legal basis upon which the local taxing authority has relied to determine that an underpayment exists.

(4) An itemization of the revisions made by the local taxing authority to a return or report filed by the taxpayer that results in the determination that an underpayment exists.