Section 3003.1. Petitions for Refunds.--(a) For a tax collected by the Department of Revenue, a taxpayer who has actually paid tax, interest or penalty to the Commonwealth or to an agent or licensee of the Commonwealth authorized to collect taxes may petition the Department of Revenue for refund or credit of the tax, interest or penalty. Except as otherwise provided by statute, a petition for refund must be made to the department within three years of actual payment of the tax, interest or penalty.
(b) The department may grant a refund or credit to a taxpayer for all tax periods covered by a departmental audit. If a credit is not granted by the department in the audit report, the taxpayer must file a petition for refund for taxes paid with respect to the audit period within six months of the mailing date of the notice of assessment, determination or settlement or within three years of actual payment of the tax, whichever is later.
(c) ((c) repealed June 29, 2002, P.L.559, No.89)
(d) In the case of amounts paid as a result of an assessment, determination, settlement or appraisement, a petition for refund must be filed with the department within six months of the actual payment of the tax.
(e) A taxpayer may petition the Board of Finance and Revenue to review the decision and order of the department on a petition for refund. The petition for review must be filed with the board within ninety days of the mailing date of a decision and order of the department upon a petition for refund.
(3003.1 amended July 2, 2012, P.L.751, No.85)
Compiler's Note: See section 2 of Act 175 of 2016 in the appendix to this act for special provisions relating to time limitations for filing petition for refund.
Compiler's Note: Section 30(9) of Act 85 of 2012, which amended section 3003.1, provided that the amendment shall apply to petitions filed after July 1, 2012.
Compiler's Note: Section 42(b) of Act 48 of 1994 provided that section 3003.1 is repealed to the extent that it conflicts with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other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.