HB1552 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for frivolous refund claim.

HB1552 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, providing for frivolous refund claim. · Informed CitizenryThis bill amends the Tax Reform Code of 1971 to establish penalties for frivolous sales and use tax refund claims. The Department of Revenue may assess a 5% penalty on refund claims found to be mat…Open in Informed Citizenry