![]() ![]() ![]() If no report is required, the request shall be made within three years after the due date for payment of the tax or within one year actual payment of the tax, whichever is later. A request for refund shall be made within three years of the due date for filing the report as extended or one year after actual payment of the eligible tax, whichever is later. A taxpayer who believes an overpayment has been made of a tax to Keystone may file a written request with Keystone for refund or credit of the tax. The requester may appeal a final determination of the Board of Supervisors to the Dauphin County Court of Common Pleas or to the District Justice within 30 days of said final determination. Keystone may require a taxpayer to provide copies of the taxpayer's Federal individual income tax return if Keystone can demonstrate that the Federal tax information is reasonably necessary for the enforcement or collection of local tax and the information is not available from other available sources or the Department of Revenue. Subparagraph (b) above shall not apply if Keystone already has sufficient information to indicate that the taxpayer failed to file a required return or pay tax which was due more than three years prior to the date of the notice. Keystone may make a subsequent request for a tax return or supporting information if, after the initial request, Keystone determines that the taxpayer failed to file a tax return, under reported income or failed to pay a tax for one or more of the tax periods covered by the initial request.Except as provided in Paragraph (2) below, an initial inquiry by Keystone regarding a taxpayer's payment of tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice. ![]() Keystone shall take no lawful action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.Keystone shall notify the taxpayer of the procedures to obtain an extension in its initial request.Keystone shall grant additional reasonable extensions upon application for good cause. The taxpayer shall have at least 30 calendar days from the mailing date to respond to requests for information by Keystone.(a) Minimum time periods for taxpayer response. This statement applies to Lower Paxton Township's levy of the Earned Income Tax which is collected by Keystone Collections Group (Keystone) acting as the Township's duly authorized representative. This statement, based on Act 50, attempts to set forth those rights. There are rights afforded a taxpayer by Act 50 that apply whenever a municipality requests information whenever a suspected tax over or underpayment occurs whenever a petition of appeal is filed and during certain other instances. requires taxing municipalities to prepare a statement setting forth the rights of taxpayers. ![]()
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