Section 7702 - Procedure; enforcement; penalties(a) Except as set forth in subsection (b), Parts III, IV, V, VI and VII of Article IV are incorporated by reference into this article in so far as they are applicable to the tax imposed hereunder.(b) The Department of Revenue may, upon application made by the last day for filing and in a form prescribed by the department, grant an extension of not more than six months for filing the annual report required by section 701 . 1971, March 4, P.L. 6, No. 2, art. VII, § 702. Amended 2001, June 22, P.L. 353, No. 23, § 14, effective 7/1/2001.