Section 2703. Petition procedure.
(a) Content of petition.--
(1) A petition for reassessment shall state:
(i) The tax type and tax periods included within the petition.
(ii) The amount of the tax that the taxpayer claims to have been erroneously assessed.
(iii) The basis upon which the taxpayer claims that the assessment is erroneous.
(iv) The basis upon which the taxpayer claims that the adjustment of a tax item is erroneous.
(2) A petition for refund shall state:
(i) The tax type and tax periods included within the petition.
(ii) The amount of the tax that the taxpayer claims to have been overpaid.
(iii) The basis of the taxpayer's claim for refund.
(2.1) A petition for review of the denial of an amended report under section 406.1 shall state:
(i) The tax type and tax period included within the petition.
(ii) The reasons why the tax stated in the amended report should be accepted.
((2.1) added July 13, 2016, P.L.526, No.84)
(2.2) A petition for review of tax adjustment not resulting in an increase in liability shall state:
(i) The tax type and tax periods included within the petition.
(ii) The amount of the tax that the taxpayer claims to have been erroneously adjusted.
(iii) The basis upon which the taxpayer claims that the adjustment is erroneous.
((2.2) added June 30, 2021, P.L.124, No.25)
(2.3) A petition for review of denial of tax credit or tax benefit shall state:
(i) The tax credit or tax benefit program for which the applicant was denied.
(ii) The amount of the tax credit or tax benefit that the taxpayer claims to have been erroneously denied.
(iii) The basis upon which the taxpayer claims that the denial is erroneous.
((2.3) added June 30, 2021, P.L.124, No.25)
(3) The petition shall be supported by an affidavit by the petitioner or the petitioner's authorized representative that the petition is not made for the purpose of delay and that the facts set forth in the petition are true.
(b) Request for hearing.--Upon written request of the petitioner or when deemed necessary by the department, the department shall schedule a hearing to review a petition. The petitioner shall be notified by the department of the date, time and place where the hearing will be held.
(b.1) Participation of administering agency.--An administering agency of a tax credit or tax benefit shall be permitted to participate in a hearing before the department. The department shall notify the administering agency of the date, time and place where the hearing will be held. The administering agency shall be provided the opportunity to comment upon any submitted evidence and provide written and oral argument to support its denial. ((b.1) added June 30, 2021, P.L.124, No.25)
(c) Decision and order.--The department shall issue a decision and order disposing of a petition on such basis as it deems to be in accordance with law. The department shall provide a written explanation of the basis for any denial of relief.
(d) Time limit for decision and order.--The department shall issue a decision and order disposing of a petition within six months after receipt of the petition. The petitioner and the department may agree to extend the time period for the department to dispose of the petition for one additional six-month period. Notice of the department's decision and order disposing of the petition shall be issued to the petitioner.
(e) Exception to time limit for decision and order.--If at the time of the filing of a petition proceedings are pending in a court of competent jurisdiction wherein any claim made in the petition may be established, the department, upon the written request of the petitioner, may defer consideration of the petition until the final judgment determining the question or questions involved in the petition has been decided. If consideration of the petition is deferred, the department shall issue a decision and order disposing of the petition within six months after the final judgment.
(f) Failure of department to take action.--The failure of the department to dispose of the petition within the time period provided for by subsection (d) or (e) shall act as a denial of the petition. Notice of the department's failure to take action and the denial of the petition shall be mailed to the petitioner.
(2703 amended July 2, 2012, P.L.751, No.85)
Compiler's Note: Section 51(8) of Act 84 of 2016, which added subsection (a)(2.1), provided that the addition of subsection (a)(2.1) shall apply to amended reports filed after December 31, 2016.
Compiler's Note: Section 30(8) of Act 85 of 2012, which added subsec. (a)(1)(iv), provided that subsec. (a) (1) (iv) 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.