§ 562. Bankruptcy or receivership.
§ 562. Bankruptcy or receivership. (a) Upon the adjudication of bankruptcy of the taxpayer in any bankruptcy proceeding, or upon the appointment of a receiver for the taxpayer in any receivership proceeding, before any court of the United States or any state or territory or of the District of Columbia, any deficiency (together with all […]
§ 546. Voluntary Tax Compliance Initiative.
§ 546. Voluntary Tax Compliance Initiative. (a) Voluntary Tax Compliance Initiative. — For the purpose of encouraging the voluntary disclosure and payment of taxes owed to this State, the Division of Revenue is hereby authorized and directed to establish a Voluntary Tax Compliance Initiative (the “Initiative”) for eligible taxes, as provided in this section. (b) […]
§ 547. Professional and occupational licenses; denial or suspension.
§ 547. Professional and occupational licenses; denial or suspension. (a) Definitions, as used in this section: (1) “Debt” means any amount owed for tax (including any interest, additional amounts, additions to tax, and assessable penalties) payable under this title and subchapter VII of Chapter 5 of Title 4 that exceeds, in aggregate, $1,000 and that […]
§ 548. Paid tax preparers; required information on returns and claims for refund.
§ 548. Paid tax preparers; required information on returns and claims for refund. Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number. 81 […]
§ 549. Suit to enjoin certain paid tax preparers.
§ 549. Suit to enjoin certain paid tax preparers. (a) In a court of competent jurisdiction, the Director of Revenue may commence suit to enjoin any paid tax preparer, as that term is defined under § 502(b) of this title, from further engaging in any conduct described in subsection (b) of this section or from […]
§ 551. Timely mailing.
§ 551. Timely mailing. (a) If any return, declaration of estimated tax, claim, statement, notice, protest or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under the authority of any provision of the revenue laws of this State, other […]
§ 552. Collection procedures.
§ 552. Collection procedures. (a) Any tax imposed by this title or Title 4 shall be collected by the Director, and the Director may establish the mode or time for the collection of any amount due under this title or Title 4 including setoff of such amount as a debt owed to a claimant agency […]
§ 553. Period of collection after assessment; agreement for extension.
§ 553. Period of collection after assessment; agreement for extension. (a) Where the assessment of any amount of tax, interest, penalty, additional amount or addition to the tax imposed by this title or Title 4 has been made within the period of limitation properly applicable thereto, such amount may be collected by a proceeding in […]
§ 554. Obtaining court judgment by filing certificate.
§ 554. Obtaining court judgment by filing certificate. (a) If any amount of tax, interest, penalties, additional amounts or additions to the tax payable under this title or Title 4 has been assessed and was not paid when due, the Director may file in the office of the prothonotary of any county a certificate by […]
§ 555. Release of lien.
§ 555. Release of lien. The Director may at any time release all, or any portion of, the property subject to any lien arising under this chapter or subordinate such lien to other judgments, liens or security interests if the Director determines that the amount secured by such lien is sufficiently secured by an encumbrance […]