Pennsylvania § 9612 Arbitrary assessment to prevent tax avoidance

Pennsylvania Statutes

§ 9612 — Arbitrary assessment to prevent tax avoidance

Pennsylvania § 9612

Title 75VEHICLES

PartPART VI

Ch. 96MOTOR CARRIERS ROAD TAX

This text of Pennsylvania § 9612 (Arbitrary assessment to prevent tax avoidance) 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

75 Pa. Cons. Stat. § 9612 (2026).

Text

If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the department may immediately make an arbitrary assessment of the amount of tax due, whether or not any report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or compel security for the tax, and thereafter shall cause notice of such finding to be given to the motor carrier, together with a demand for an immediate report and immedi

Free access — add to your briefcase to read the full text and ask questions with AI

If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the department may immediately make an arbitrary assessment of the amount of tax due, whether or not any report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or compel security for the tax, and thereafter shall cause notice of such finding to be given to the motor carrier, together with a demand for an immediate report and immediate payment of the tax.