Section 2702. Petition for reassessment.
(a) General rule.--
(1) Except as provided under paragraph (2), a taxpayer may file a petition for reassessment with the department within 60 days after the mailing date of the notice of assessment.
(2) For an assessment of tax imposed under Article III, a taxpayer may file a petition for reassessment with the department within 90 days after the mailing date of the notice of assessment. An extension of time for filing the petition may be allowed for cause but may not exceed an additional 30 days.
((a) amended Oct. 29, 2024, P.L.1086, No.123)
(a.1) Petition for review of tax adjustment not resulting in an increase in liability.--
(1) A petition for reassessment under subsection (a) may include a request for review of the department's adjustment of a tax item if the adjustment did not result in a tax increase in the year of adjustment but may increase the tax due in a subsequent year. A request for review may include:
(i) Recalculation of the taxpayer's corporate net income tax net loss under Article IV as adjusted by the department.
(ii) Recalculation of the taxpayer's capital stock franchise tax average net income under Article VI as adjusted by the department.
(iii) Recalculation of the personal income tax basis of an asset under Article III as adjusted by the department.
(2) A taxpayer must file a petition for review under this subsection within 60 days of the mailing date of the department's notice of adjustment. A taxpayer's failure to file a petition under this subsection shall not prejudice the taxpayer's right to file a petition in a subsequent tax year. ((2) amended Oct. 30, 2017, P.L.672, No.43)
(a.2) Petition for review of denial of tax credit or tax benefit.--The following apply:
(1) A petition for reassessment under subsection (a) may include a request for review of a denial of an application for a tax credit or tax benefit made by an administering agency.
(2) The administering agency shall have the right to be represented in all proceedings before the department. An applicant filing a petition under paragraph (1) shall provide a copy of the petition to the administering agency within 30 days of the applicant filing the petition with the department.
(3) The department's review of a petition filed under paragraph (1) shall be limited to the administering agency's denial of a tax credit or tax benefit and shall not include a review of any underlying tax determinations.
(4) For the purposes of this subsection:
(i) The terms "applicant," "tax benefit" and "tax credit" shall have the same meaning as in section 1701-A.1.
(ii) The term "administering agency" shall have the same meaning as in section 1701-A.1 but shall not include the Department of Community and Economic Development.
((a.2) added June 30, 2021, P.L.124, No.25)
(b) Special rule for shares taxes.--((b) repealed July 9, 2013, P.L.270, No.52)
(c) Application to inheritance and estate taxes.--This section shall not apply to the taxes imposed by Article XXI. Part XI of Article XXI shall provide the exclusive procedure for protesting the appraisement and assessment of taxes imposed by Article XXI.
(2702 amended July 2, 2012, P.L.751, No.85)
Compiler's Note: Section 42(5.1) of Act 52 of 2013, which repealed subsec. (b), provided that the repeal shall apply to a petition for reassessment filed with the Department of Revenue on or after the effective date of par. (5.1). See section 43 of Act 52 in the appendix to this act for special provisions relating to applicability.
Compiler's Note: Section 30(8) of Act 85 of 2012, which added subsec. (a.1), provided that subsec. (a.1) shall apply to tax periods which, on the effective date of section 30, are open under Act 2; to administrative appeals pending on the effective date of section 30; and to judicial appeals pending on the effective date of section 30.
Compiler's Note: Section 47(2)(i) of Act 43 of 2017, which amended section 2702(a) and (a.1)(2), provided that the amendment of section 2702(a) and (a.1)(2) shall apply to petitions for refunds, petitions for reassessments and petitions for redeterminations filed with the department on or after 60 days from the effective date of section 47 of Act 43.