Lancaster Law Blog : Lancaster PA Lawyer & Attorney : Russell Krafft & Gruber Law Firm : Pennsylvania : Lancaster's Legal Link

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Since April 26 of this year, the Pennsylvania Department of Revenue ("PADOR") has been granting amnesty to anyone who pays their delinquent state taxes. Such amnesty was authorized by the Pennsylvania Legislature through Act 48 of 2009 in an attempt to raise sagging state revenues. Through the tax amnesty program, the PADOR is waiving all of the penalties and half of the interest accrued on those delinquent taxes. However, unless it is extended, the amnesty period will end on June 18.

The amnesty generally applies not only to individuals, but businesses, estates and any other tax-paying entities owing delinquent state taxes as of June 30, 2009. Applications for amnesty can only be made on-line, as no paper applications are available. However, payments can be made through a variety of methods, including electronic funds transfer, credit/debit card, check or money order. Cash is accepted, but only if delivered in person to the Department of Revenue’s Harrisburg District office which is located in the lobby of Strawberry Square. Once an application is submitted, a payer may make multiple payments during the tax amnesty period in lieu of one lump sum payment. For more information, please see the Pennsylvania Department of Revenue’s Tax Amnesty homepage.

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We would like to pass along a reminder from our friends at the Pennsylvania Association of Nonprofit Organizations: annual tax returns for tax-exempt organizations (IRS Form 990) are due on May 17.  The annual returns are usually due on March 15, but that date falls on a Saturday this year, so the IRS extended the deadline to the next business day.  While not all nonprofit organizations are required to file, an organization can lose its tax-exempt status if it is required to file and fails to timely do so.  If you are unsure whether your nonprofit organization is required to file, please visit http://nccsdataweb.urban.org/PubApps/990search.php and enter the appropriate information.  To find out which 990 form your organization is required to file please visit http://www.irs.gov/charities/article/0,,id=217087,00.html.

As I discussed in a previous blog post, remember that Form 990 can be a useful fundraising tool. 

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In the past we have written about the penalties and suspensions imposed on standard driver's license holders caused by a DUI conviction, entrance into the ARD program and refusals to submit to blood tests to determine blood alcohol content. This post will address the impact of those events on a Commercial Driver's License ("CDL").

In Pennsylvania, a CDL is required for a driver to operate a commercial motor vehicle. Such vehicles typically include most buses, big-rig trucks and HAZMAT vehicles. There are several classes of CDLs that vary depending on the specific type of commercial vehicle that is going to be driven.