Section 2701. Definitions.
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Board." The Board of Finance and Revenue.
"Department." The Department of Revenue of the Commonwealth.
"Party." The term includes both a taxpayer and the department.
"Petitioner." A taxpayer.
"Return." The term includes a tax report.
"Secretary." The Secretary of Revenue of the Commonwealth.
(2701 amended July 9, 2013, P.L.270, No.52)
Compiler's Note: See section 42(5) of Act 52 of 2013 in the appendix to this act for special provisions relating to applicability.