(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.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 84 - General Provisions
Section 8402 - Scope and limitations
Section 8404 - Certain rates of taxation limited
Section 8421 - Short title of subchapter
Section 8423 - Disclosure statement
Section 8424 - Requirements for requests
Section 8425 - Refunds of overpayments
Section 8426 - Interest on overpayment
Section 8427 - Notice of basis of underpayment
Section 8428 - Abatement of certain interest and penalty
Section 8429 - Application of payments
Section 8430 - Administrative appeals
Section 8432 - Practice and procedure
Section 8435 - Equitable and legal principles to apply
Section 8436 - Installment agreements