53 Pa.C.S. § 8436 Installment Agreements

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 23-35
• Year: 2023
• Citation: 53 Pa.C.S. § 8436

(a) Authorization.--A local taxing authority may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for any eligible tax in installment payments if the local taxing authority determines that the agreement will facilitate collection.

(b) Extent to which agreements remain in effect.--

(1) Except as otherwise provided in this subsection, any agreement entered into by the local taxing authority under subsection (a) shall remain in effect for the term of the agreement.

(2) The local taxing authority may terminate any prior agreement entered into under subsection (a) if:

(i) information which the taxpayer provided to the local taxing authority prior to the date of the agreement was inaccurate or incomplete; or

(ii) the local taxing authority believes that collection of any eligible tax under the agreement is in jeopardy.

(3) If the local taxing authority finds that the financial condition of the taxpayer has significantly changed, the local taxing authority may alter, modify or terminate the agreement, but only if: