72 P.S. § 3310-204 - Abatement of certain interest, penalties and additions to tax

Cite as:72 P.S. § 3310-204
Currency:Current through P.A. Acts 2018-133
 
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(a) Interest attributable to errors and delays by the department.--In the case of any assessment or final determination of interest, the secretary may abate the assessment or final determination of all or any part of interest for any period for the following:

(1) Any deficiency or any tax finally determined to be due attributable in whole or in part to any error or delay by an officer or employee of the department acting in his or her official capacity in performing a ministerial act.

(2) Any payment of any tax to the extent that any error or delay in such payment is attributable to such officer or employee being erroneous or dilatory in performing a ministerial act.

(b) Error or delay.--For purposes of subsection (a)(1), an error or delay shall be taken into account only if no significant aspect of the error or delay can be attributed to the taxpayer involved and after the department has contacted the taxpayer in writing with respect to the deficiency or tax finally determined to be due or payable. The secretary shall determine what constitutes timely performance of various ministerial acts performed under or pursuant to this act. Administrative and judicial review of abatements under subsection (a) and this subsection shall be limited to review of whether failure to abate would be widely perceived as grossly unfair.

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