72 Pa. Stat. § 1103.2

Current through P.A. Acts 2023-32

Section 1103.2 - Extension of time for filing petitions

Notwithstanding any provision to the contrary, the due date for filing a petition with the Board of Finance and Revenue may be extended:

(A) Whenever the due date shall fall on a Saturday, Sunday or a legal holiday, the due date shall be extended to midnight of the first full business day following, or

(B) The board may, on written application and for good cause shown, grant an extension of time for filing any petition required under this article. However, such extension shall not exceed three months.

72 P.S. § 1103.2

1929, April 9, P.L. 343, § 1103.2, added 1978, Nov. 26, P.L. 1184, No. 278, § 2, effective 1/1/1979.