Home Table of Contents

§ 7347. Restrictions on refunds

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 18, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article III. Personal Income Tax (Refs & Annos)
Part X. Procedure and Administration (Refs & Annos)
Effective: October 18, 2006
72 P.S. § 7347
§ 7347. Restrictions on refunds
Currentness
A credit or refund may be made under section 346:1
(1) By reason of the overpayment of an installment of estimated tax;
(2) Upon reassessment;
(3) Upon the filing of a final return or amended final return showing any overpayment of tax.

Credits

1971, March 4, P.L. 6, No. 2, art. III, § 347, added 1971, Aug. 31, P.L. 362, No. 93, § 4. Amended 1985, July 1, P.L. 78, No. 29, § 5, imd. effective; 2006, Oct. 18, P.L. 1149, No. 119, § 12, imd. effective.

Footnotes

1
72 P.S. § 7346.
72 P.S. § 7347, PA ST 72 P.S. § 7347
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document