§ 7279. Class actions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2019
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 II. Tax for Education (Refs & Annos)
Part VI. Procedure and Administration (Refs & Annos)
Chapter VIII. Enforcement and Examinations (Refs & Annos)
Effective: July 1, 2019
72 P.S. § 7279
§ 7279. Class actions
A class action may not be brought against a marketplace facilitator on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected by the marketplace facilitator, regardless of whether such action is characterized as a tax refund claim. Nothing in this section shall affect a purchaser's right to seek a refund from the department under other provisions of this article.
Credits
1971, March 4, P.L. 6, No. 2, art. II, § 279, added 2019, June 28, P.L. 50, No. 13, § 8, effective July 1, 2019.
72 P.S. § 7279, PA ST 72 P.S. § 7279
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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