1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in local taxpayers bill of rights,
3further providing for requirements for requests.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8424(b) of Title 53 of the Pennsylvania
7Consolidated Statutes is amended and the section is amended by
8adding a subsection to read:

9§ 8424. Requirements for requests.

10* * *

11(b) Requests for prior year returns.--

12(1) Except as provided in paragraph (2), an initial
13inquiry by a local taxing authority regarding a taxpayer's
14compliance with any eligible tax may include taxes required
15to be paid or tax returns required to be filed no more than
16three years prior to the mailing date of the notice.

17(2) A local taxing authority may make a subsequent
18request for a tax return or supporting information if, after

1the initial request, the local taxing authority determines
2that the taxpayer failed to file a tax return, underreported
3income or failed to pay a tax for one or more of the tax
4periods covered by the initial request.

5[This subsection shall not apply if the local taxing authority
6has sufficient information to indicate that the taxpayer failed
7to file a required return or pay an eligible tax which was due
8more than three years prior to the date of the notice.]

9(b.1) Limitation on requests.--Subsection (b) shall not
10apply if the local taxing authority has sufficient information
11to indicate that the taxpayer failed to file a required return
12or pay an eligible tax which was due at least three years and
13not more than ten years prior to the date of the notice.

14* * *

15Section 2. This act shall take effect in 60 days.