§ 10003.1. Petitions for refunds
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 2, 2012
Effective: July 2, 2012
72 P.S. § 10003.1
§ 10003.1. Petitions for refunds
(a) For a tax collected by the Department of Revenue, a taxpayer who has actually paid tax, interest or penalty to the Commonwealth or to an agent or licensee of the Commonwealth authorized to collect taxes may petition the Department of Revenue for refund or credit of the tax, interest or penalty. Except as otherwise provided by statute, a petition for refund must be made to the department within three years of actual payment of the tax, interest or penalty.
(b) The department may grant a refund or credit to a taxpayer for all tax periods covered by a departmental audit. If a credit is not granted by the department in the audit report, the taxpayer must file a petition for refund for taxes paid with respect to the audit period within six months of the mailing date of the notice of assessment, determination or settlement or within three years of actual payment of the tax, whichever is later.
Credits
1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.1, added 1985, July 1, P.L. 78, No. 29, § 14, imd. effective. Amended 1997, May 7, P.L. 85, No. 7, § 31, effective July 1, 1997. Affected 2002, June 29, P.L. 559, No. 89, § 30, effective July 1, 2002. Amended 2012, July 2, P.L. 751, No. 85, § 26, imd. effective.
72 P.S. § 10003.1, PA ST 72 P.S. § 10003.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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