72 Pa. Stat. § 1102.1
Current through Pa Acts 2024-53, 2024-56 through 2024-92
A taxpayer shall be deemed to have timely filed a petition for resettlement, a petition for reassessment, a petition for redetermination or any other protest relating to the assessment of tax or any other matter relating to any tax imposed by the act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," if the letter transmitting the petition is received by the Department of Revenue or is postmarked by the United States Postal Service on or prior to the final day on which the petition is to be received.
72 P.S. § 1102.1