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§ 8254. Procedures for claiming refund

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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 XII. Cigarette Tax (Refs & Annos)
Part VII. Refunds and Allowances
72 P.S. § 8254
§ 8254. Procedures for claiming refund
Currentness
(a) A dealer shall make a claim for a refund of tax on a form and in the manner prescribed by the department.
(b) If the department is satisfied that the dealer is entitled to the refund it shall certify the proposed amount of such refund to the Board of Finance and Revenue for approval and, having obtained approval from the Board of Finance and Revenue, it shall thereafter issue to the dealer the proper refund.
(c) Claims for allowance for nonpayment of tax shall be allowed by the department if the department shall be satisfied that the dealer is entitled to such allowance.

Credits

1971, March 4, P.L. 6, No. 2, art. XII, § 1254, added 1981, Dec. 21, P.L. 482, No. 141, § 5, effective in 30 days.
72 P.S. § 8254, PA ST 72 P.S. § 8254
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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