Pennsylvania HB1198 amends the Tax Reform Code to require in-person examinations of taxpayer records over 25 pages.

Pennsylvania HB1198 amends the Tax Reform Code to allow the Department of Revenue to examine in person any requested books, papers, and records of a taxpayer if they comprise 25 pages or more. The department must notify the taxpayer in writing 14 business days before the examination. The bill also authorizes the department to examine any person under oath about income that should have been reported for taxation. This act will take effect in 60 days.

Pennsylvania HB1198 amends the Tax Reform Code to require in-person examinations of taxpayer records over 25 pages.

Pennsylvania HB1198 amends the Tax Reform Code to allow the Department of Revenue to examine in person any requested books, papers, and records of a taxpayer if they comprise 25 pages or more. The department must notify the taxpayer in writing 14 business days before the examination. The bill also authorizes the department to examine any person under oath about income that should have been reported for taxation. This act will take effect in 60 days.