61 Pa. Code § 4.11

Current through Register Vol. 54, No. 37, September 14, 2024

Section 4.11 - Appeal

A taxpayer aggrieved by the Department's determination of the taxpayer's entitlement to interest on an overpayment shall file a petition for redetermination with the Board of Appeals, Department of Revenue, Harrisburg, Pennsylvania 17128-1021. The petition shall be filed within 90 days of the mailing date of the notice of the action complained of, and shall specify reasons which the taxpayer believes entitle him to a redetermination. The Board of Appeals will dispose of the issue raised by the petition within 6 months after the filing of the petition. The failure of the Board to act within 6 months will act as a denial of the petition as of the date of the Board's notice to the taxpayer of its failure to act.

61 Pa. Code § 4.11

The provisions of this §4.11 adopted March 21, 1986, effective 3/22/1986, and applies retroactively to January 1, 1982, 16 Pa.B. 959; amended September 21, 1990, effective 9/22/1990, 20 Pa.B. 4865.

The provisions of this §4.11 amended under sections 6 and 1301.26 of the Fiscal Code (72 P. S. §§ 6 and 1301.26).

This section cited in 61 Pa. Code § 35.2 (relating to interest, additions, penalties, crimes and offenses).