Section 1254. Procedures for Claiming Refund.--(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.
(1254 added Dec. 21, 1981, P.L.482, No.141)
Compiler's Note: Section 42(b) of Act 48 of 1994 provided that section 1254 is repealed to the extent that it conflicts with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other moneys collected by the Department of Revenue.