Pennsylvania § 8427 - Notice of basis of underpayment.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8427 — Notice of basis of underpayment., with citation guidance and answers to common questions.
§ 8427. Notice of basis of underpayment.
A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include:
(1) The tax period or periods for which the underpayment is asserted.
(2) The amount of the underpayment detailed by tax period.
(3) The legal basis upon which the local taxing authority has relied to determine that an underpayment exists.
(4) An itemization of the revisions made by the local taxing authority to a return or report filed by the taxpayer that results in the determination that an underpayment exists.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 8427
What does Pennsylvania Consolidated Statutes § 8427 cover?
Section 8427 ("Notice of basis of underpayment.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 8427?
A common citation format is "Pennsylvania Consolidated Statutes § 8427" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8427 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.