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§ 10003.6. Timely filing

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 XXX. General Provisions
Effective: October 18, 2006
72 P.S. § 10003.6
§ 10003.6. Timely filing
A taxpayer shall be deemed to have timely filed a petition for reassessment or any other protest relating to the assessment of tax or any other matter relating to any tax imposed by this act if the letter transmitting the petition is received by the Department of Revenue or is postmarked by the United States Postal Service on or prior to the final day on which the petition is required to be filed.

Credits

1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.6, added 1994, June 16, P.L. 279, No. 48, § 41, effective July 1, 1994. Amended 2006, Oct. 18, P.L. 1149, No. 119, § 31, imd. effective.
72 P.S. § 10003.6, PA ST 72 P.S. § 10003.6
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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