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§ 3328. Credit for overpayment

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
Relating to Corporations (Refs & Annos)
72 P.S. § 3328
§ 3328. Credit for overpayment
In a case where any corporation, paying taxes in advance under the provisions of this act, shall pay an amount for any tax period in excess of the amount thereafter found to be legally due after the deduction of the discount allowed by this act, the Department of Revenue, or the Board of Finance and Revenue, as the case may be, shall establish a credit for such overpayment to the account of the corporation and issue to the corporation a certificate thereof which may be applied against any account due or to become due the Commonwealth.

Credits

1935, July 16, P.L. 1041, § 5.
72 P.S. § 3328, PA ST 72 P.S. § 3328
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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