§ 19-510. Limitations of Actions to Recover Tax. 101

   (1)   Subject to the limitations on assessment in Section 19-510.1, any suit to recover any tax authorized or imposed by this Title, other than real estate taxes, and personal property taxes not imposed under Section 19-1102, shall be begun within 6 years after such tax is due or within 6 years after a return or a report has been filed, whichever date is later, but this limitation shall not apply in the following cases: 102

      (a)   where the taxpayer has failed to file the return or report required under the provisions of this Title;

      (b)   where an examination of a return or report filed by the taxpayer and of other evidence relating to such return or report in the possession of the Revenue Commissioner reveals a fraudulent evasion of taxes or a substantial understatement of gross income, net profits, gross receipts, or any other receipt of income, moneys or funds in any such return or report, except with respect to any understatement the position for which was adequately disclosed, as provided by subsection (2)(b) of Section 19-510.1; 103

      (c)   where the taxpayer has collected or withheld tax funds or moneys of any nature or description under this Title as agent of or trustee for the City or the School District of Philadelphia, and has failed, neglected or refused to pay the amount so collected or so withheld to the City or the School District of Philadelphia.

   (2)   All defenses to the collection of any tax authorized or imposed by this Title shall be raised by appropriate petition pursuant to Chapter 19-1700. 104

   (3)   Where a taxpayer has filed any petition pursuant to Chapter 19-1700, the period of limitation set forth in subsection 19-510(1) 105 shall be tolled until final determination of such petition has been made.

 

Notes

101	Source: 1952 Ordinances; made applicable to all City taxes; renumbered, 1979 Ordinances, p. 1967; caption amended, Bill No. 040021 (approved June 10, 2004).
102	Amended, 1980 Ordinances, p. 12; amended, Bill No. 970154 (approved April 3, 1997); amended, Bill No. 040021 (approved June 10, 2004). Section 2 of Bill No. 040021 provides: "This Ordinance shall take effect commencing with all audits begun by the Department of Revenue on or after January 1, 2005."
103	Amended, Bill No. 040021 (approved June 10, 2004). See note 102 for effective date provisions. Amended, Bill No. 120822 (approved April 17, 2013).
104	Amended, 1980 Ordinances, p. 16.
105	Enrolled bill read 19-509(1); cross-reference revised by Code editor to reflect renumbering of Section at 1979 Ordinances, p. 1967.