§ 9703. Petition procedure
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 30, 2021
Effective: July 30, 2021
72 P.S. § 9703
§ 9703. Petition procedure
(b.1) Participation of administering agency.--An administering agency of a tax credit or tax benefit shall be permitted to participate in a hearing before the department. The department shall notify the administering agency of the date, time and place where the hearing will be held. The administering agency shall be provided the opportunity to comment upon any submitted evidence and provide written and oral argument to support its denial.
(d) Time limit for decision and order.--The department shall issue a decision and order disposing of a petition within six months after receipt of the petition. The petitioner and the department may agree to extend the time period for the department to dispose of the petition for one additional six-month period. Notice of the department's decision and order disposing of the petition shall be issued to the petitioner.
(e) Exception to time limit for decision and order.--If at the time of the filing of a petition proceedings are pending in a court of competent jurisdiction wherein any claim made in the petition may be established, the department, upon the written request of the petitioner, may defer consideration of the petition until the final judgment determining the question or questions involved in the petition has been decided. If consideration of the petition is deferred, the department shall issue a decision and order disposing of the petition within six months after the final judgment.
(f) Failure of department to take action.--The failure of the department to dispose of the petition within the time period provided for by subsection (d) or (e) shall act as a denial of the petition. Notice of the department's failure to take action and the denial of the petition shall be mailed to the petitioner.
Credits
1971, March 4, P.L. 6, No. 2, art. XXVII, § 2703, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective. Amended 2012, July 2, P.L. 751, No. 85, § 24, imd. effective; 2016, July 13, P.L. 526, No. 84, § 47.2, imd. effective; 2021, June 30, P.L. 124, No. 25, § 23, effective in 30 days [July 30, 2021].
Footnotes
72 P.S. § 7406.1.
72 P.S. § 9703, PA ST 72 P.S. § 9703
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |