With no explanation, chose the best option from "A", "B", "C" or "D". Provisions, in The Pennsylvania Constitution, A Treatise on Rights and Liberties, 731, 737 (Ken Gormley, et al. eds., 2004). Indeed, we have held that in matters of taxation, allegations of violations of the Equal Protection Clause, and of the Uniformity Clause are to be analyzed in the same manner. Leonard v. Thornburgh, 507 Pa. 317, 489 A.2d 1349, 1351 (1985). Appellants' do not raise equal protection or uniformity claims. Additionally, resolution of Appellants' constitutional claims does not require a due process analysis, and therefore, this case does not require us to determine whether the guaranties of due process are coterminous under the United States and Pennsylvania Constitutions. 17 . See e.g., Commonwealth v. Allied Building Credits, Inc., 385 Pa. 370, 123 A.2d 686 (1956)(<HOLDING>). 18 . Justice William Brennan, writing for the

A: holding that an allegation as to the time of the offense is not an essential element of the offense charged in the indictment and within reasonable time limits proof of any date before the return of the indictment and within the statute of limitations is sufficient
B: holding pcra time limits are jurisdictional in nature and must be strictly construed
C: holding that statutorilyrequired settlement of corporate net income taxes must be performed within the prescribed time limits
D: holding that if the time limits of the iad have been violated the charges underlying the detainer must be dismissed
C.