Pennsylvania § 9612 - Arbitrary assessment to prevent tax avoidance.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 9612 — Arbitrary assessment to prevent tax avoidance., with citation guidance and answers to common questions.
§ 9612. Arbitrary assessment to prevent tax avoidance.
If the department ascertains that a person designs quickly to depart from this Commonwealth, or to remove therefrom his property or any property used by him in operations subject to this chapter, or to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffectual proceedings to assess or collect such tax, whereby it becomes important that such proceedings be brought without delay, the department may immediately make an arbitrary assessment of the amount of tax due, whether or not any report is then due by law, and may proceed under such arbitrary assessment to collect the tax, or compel security for the tax, and thereafter shall cause notice of such finding to be given to the motor carrier, together with a demand for an immediate report and immediate payment of the tax.
Cross References. Section 9612 is referred to in section 9614 of this title.
Frequently Asked Questions About Pennsylvania § 9612
What does Pennsylvania Consolidated Statutes § 9612 cover?
Section 9612 ("Arbitrary assessment to prevent tax avoidance.") 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 § 9612?
A common citation format is "Pennsylvania Consolidated Statutes § 9612" (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 § 9612 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.