61 Pa. Code § 702.3

Current through Register Vol. 54, No. 24, June 15, 2024
Section 702.3 - Definitions
(a) The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise:

Board-The Board of Finance and Revenue.

Board's web site- www.patreasury.gov.

Business day-A day on which the Board's office is open excluding Saturdays, Sundays or legal holidays.

Chairperson-The State Treasurer or the State Treasurer's designee.

Confidential proprietary information-The term as defined in section 102 of the Right-to-Know Law (65 P.S. § 67.102).

Department-The Department of Revenue of the Commonwealth.

Electronic delivery-A method of dispatching or receiving a submittal by electronic means such as e-mail, facsimile or the Board's electronic filing system.

Order-A decision by the Board that becomes final unless a timely request for reconsideration is filed by a party and is timely granted by the Board.

Party-A petitioner seeking relief or a remedy before the Board and the Commonwealth agency against whom the petitioner seeks relief or a remedy.

Personal financial information-The term as defined in section 102 of the Right-to-Know Law.

Petition-An application to the Board in which petitioner seeks relief or remedy.

Petitioner-A taxpayer or other claimant.

Proceeding-Any matter before the Board, including a petition, hearing or claim.

Right-to-Know Law-65 P.S. §§ 67.101-67.3104.

Secretary-The secretary of the Board of Finance and Revenue, who is the Board officer with whom submissions are filed and by whom official records are kept.

Staff-The attorneys, nonattorney tax petition reviewers and administrative personnel employed to support the Board in the performance of its duties and responsibilities.

Submission-A document or evidence submitted to the Board by a party to support its claim.

Trade secret-The term as defined in section 102 of the Right-to-Know Law.

(b) Subsection (a) supersedes 1 Pa. Code § 31.3 (relating to definitions).

61 Pa. Code § 702.3