An Act improving the tax administrative laws of the Commonwealth


This legislation changes the administrative provisions of our tax laws and improves the tax code by: (a) encouraging settlement of cases instead of litigation; (b) allowing for an expeditious collection of revenues by providing a one month extension for combined filers; (c) making the sham transaction doctrine equitable and more aligned with the Internal Revenue Code; (d) restoring equal estimated quarterly payments of taxes; and (e) establishing a broad tax amnesty program.