§ 9701. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: April 1, 2014
Effective: April 1, 2014
72 P.S. § 9701
§ 9701. Definitions
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Board.” The Board of Finance and Revenue.
“Department.” The Department of Revenue of the Commonwealth.
“Party.” The term includes both a taxpayer and the department.
“Petitioner.” A taxpayer.
“Return.” The term includes a tax report.
“Secretary.” The Secretary of Revenue of the Commonwealth.
Credits
1971, March 4, P.L. 6, No. 2, art. XXVII, § 2701, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective. Amended 2013, July 9, P.L. 270, No. 52, § 36, effective April 1, 2014.
72 P.S. § 9701, PA ST 72 P.S. § 9701
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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