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§ 3391. Refunds under Documentary Stamp Tax Act; hearing and determination of petition

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 2. Taxes Levied by the State
General Provisions Relating to State Taxes
Refunds Under Document Stamp Tax Act
72 P.S. § 3391
§ 3391. Refunds under Documentary Stamp Tax Act; hearing and determination of petition
Currentness
The Board of Finance and Revenue of the Commonwealth of Pennsylvania shall have the power and it shall be its duty to hear and determine any petition for the refund of moneys paid into the State Treasury under the provisions of the “Documentary Stamp Tax Act,” approved the sixteenth day of May, one thousand nine hundred thirty-five (Pamphlet Laws 203),1 for documentary stamps which were not sold or used during the effective period of said act, provided such petition for refund is filed with the Board of Finance and Revenue within one year of the effective date of this act.2

Credits

1947, May 31, P.L. 362, No. 165, § 1.

Footnotes

1
72 P.S. §§ 3411 to 3420 (expired); see 72 P.S. § 8101-C et seq.
2
72 P.S. §§ 3391 and 3392.
72 P.S. § 3391, PA ST 72 P.S. § 3391
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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