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consolidated Pa.C.S. titles only. Unconsolidated P.S. statutes (UTPCPL 73 P.S. § 201-1, Liquor Code, wage payment laws) are not included; a miss here does not mean the statute does not exist. Check
palegis.us.
§ 8431. Petitions.
(a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by
the United States Postal Service on or before the final day on which the petition
is required to be filed. Deadlines for filing petitions are as follows:
(1) Refund petitions shall be filed within three years after the due date for filing the
report as extended or one year after actual payment of an eligible tax, whichever
is later. If no report is required, the petition shall be filed within three years
after the due date for payment of an eligible tax or within one year after actual
payment, whichever is later.
(2) Petitions for reassessment of an eligible tax shall be filed within 90 days of the
date of the assessment notice.
(b) Contents.--The governing body shall adopt regulations specifying the form and content of petitions,
including the process and deadlines.
Cross References. Section 8431 is referred to in section 8425 of this title.
Notes of Decisions
V.L. Rendina, Inc. v. City of Harrisburg, 938 A.2d 988 (Pa. 2007).
· cites it 2× “§ 5566b), and 53 Pa.C.S. § 8431, respectively. [7] The common pleas court reached its decision on the basis of stipulated facts and the parties' briefs, but did not take additional evidence.”
V.L. Rendina, Inc. v. City of Harrisburg, 859 A.2d 888 (Pa. Commw. Ct. 2004).
· cites it 2× “The Company paid the taxes under protest and later filed a claim for a refund under the Local Tax Collection Law [2] and Section 8431 of the Local Taxpayers' Bill of Rights, 53 Pa.C.S. § 8431 (Taxpayer Bill of Rights).”
E.J. O'Donnell v. Allegheny Cnty. North Tax Collection Comm. (Pa. Commw. Ct. 2020).
· cites it 3× “at 15 (citing 53 Pa.C.S. §8431). Taxpayer argues that the Trial Court erred when it accepted Keystone’s argument that the Notice sent to Taxpayer, in May 2017, was an “initial audit inquiry notice” and not an “assessment” and that the Trial Court did not determine that the…”
— 53 Pa. Cons. Stat. § 8431(a) — 1 case
E.J. O'Donnell v. Allegheny Cnty. North Tax Collection Comm. (Pa. Commw. Ct. 2020).
“at 15 (citing 53 Pa.C.S. §8431). Taxpayer argues that the Trial Court erred when it accepted Keystone’s argument that the Notice sent to Taxpayer, in May 2017, was an “initial audit inquiry notice” and not an “assessment” and that the Trial Court did not determine that the…”
— 53 Pa. Cons. Stat. § 8431(a)(2) — 1 case
E.J. O'Donnell v. Allegheny Cnty. North Tax Collection Comm. (Pa. Commw. Ct. 2020).
“at 15 (citing 53 Pa.C.S. §8431). Taxpayer argues that the Trial Court erred when it accepted Keystone’s argument that the Notice sent to Taxpayer, in May 2017, was an “initial audit inquiry notice” and not an “assessment” and that the Trial Court did not determine that the…”
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