Section 8503 - 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 insofar as they are applicable to the tax imposed under this article.(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 1502 . 1971, March 4, P.L. 6, No. 2, art. XV, § 1503, added 1983, Dec. 1, P.L. 228, No. 66, § 7, imd. effective. Amended 2001, June 22, P.L. 353, No. 23, § 20, effective 7/1/2001.