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§ 8113-C. Refunds

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 XI-C. Realty Transfer Tax (Refs & Annos)
Effective: October 18, 2006
72 P.S. § 8113-C
§ 8113-C. Refunds
Currentness
(a) Whenever the amount due upon assessment or review is less than the amount paid to the department on account thereof, the department shall enter a credit in the amount of such difference to the account of the person who paid the tax.
(b) Where there has been no assessment of unpaid tax, the department shall have the power, and its duty shall be, to hear and decide any application for refund and, upon the allowance of such application, to enter a credit in the amount of the overpayment to the account of the person who paid the tax. Such application must be filed under Article XXVII.1

Credits

1971, March 4, P.L. 6, No. 2, art. XI-C, § 1113-C, added 1986, July 2, P.L. 318, No. 77, § 17, imd. effective. Amended 1997, May 7, P.L. 85, No. 7, § 19, effective July 1, 1997; 2006, Oct. 18, P.L. 1149, No. 119, § 25, imd. effective.

Footnotes

1
72 P.S. § 9701 et seq.
72 P.S. § 8113-C, PA ST 72 P.S. § 8113-C
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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