

Except as provided in Paragraph (2) below, an initial inquiry by Keystone regarding a taxpayer's payment of tax may include taxes required to be paid or tax returns required to be filed no more than three years prior to the mailing date of the notice.

Keystone shall take no lawful action against a taxpayer for the tax year in question until the expiration of the applicable response period, including extensions.Keystone shall notify the taxpayer of the procedures to obtain an extension in its initial request.Keystone shall grant additional reasonable extensions upon application for good cause. The taxpayer shall have at least 30 calendar days from the mailing date to respond to requests for information by Keystone.(a) Minimum time periods for taxpayer response. This statement applies to Lower Paxton Township's levy of the Earned Income Tax which is collected by Keystone Collections Group (Keystone) acting as the Township's duly authorized representative. This statement, based on Act 50, attempts to set forth those rights. There are rights afforded a taxpayer by Act 50 that apply whenever a municipality requests information whenever a suspected tax over or underpayment occurs whenever a petition of appeal is filed and during certain other instances. requires taxing municipalities to prepare a statement setting forth the rights of taxpayers.
