# 53 Pa.C.S. § 8423: Disclosure statement

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8423

## Section

- **Citation:** 53 Pa.C.S. § 8423
- **Heading:** Disclosure statement
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 53 / Chapter 84 / Section 8423

## Text

(a) Contents.--The local taxing authority shall prepare a statement which sets forth the following in simple and nontechnical terms:

(1) The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records.

(2) The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority.

(3) The procedure for filing and processing refund claims and taxpayer complaints.

(4) The enforcement procedures.

(b) Distribution.--The local taxing authority shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement under subsection (a). The local taxing authority shall make copies of the statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification shall be stated as follows: You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes by calling (name of local taxing authority) at (telephone number) during the hours of (hours of operation).

## Nearby sections

- [53 Pa.C.S. § 8401 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8401.md)
- [53 Pa.C.S. § 8402 Scope and limitations.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8402.md)
- [53 Pa.C.S. § 8403 Preemption.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8403.md)
- [53 Pa.C.S. § 8404 Certain rates of taxation limited.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8404.md)
- [53 Pa.C.S. § 8405 Applicability.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8405.md)
- [53 Pa.C.S. § 8421 Short title of subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8421.md)
- [53 Pa.C.S. § 8422 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8422.md)
- [53 Pa.C.S. § 8423 Disclosure statement.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8423.md)
- [53 Pa.C.S. § 8424 Requirements for requests.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8424.md)
- [53 Pa.C.S. § 8425 Refunds of overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8425.md)
- [53 Pa.C.S. § 8426 Interest on overpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8426.md)
- [53 Pa.C.S. § 8427 Notice of basis of underpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8427.md)
- [53 Pa.C.S. § 8428 Abatement of certain interest and penalty.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8428.md)
- [53 Pa.C.S. § 8429 Application of payments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8429.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8423. Check the current official text before relying on it. Not legal advice.