Current through Pa Acts 2024-53, 2024-56 through 2024-92
(a) Whenever the amount due upon determination, redetermination or review is less than the amount paid on account thereof, the political subdivision shall refund the difference.(b) Where there has been no determination of unpaid tax, application for refund shall be made to the political subdivision in the manner prescribed by the act of December 31, 1965 (P.L. 1257, No. 511), known as "The Local Tax Enabling Act," 53 Pa.C.S. Ch. 84 Subch. C (relating to local taxpayers bill of rights) or as otherwise provided by law.1971, March 4, P.L. 6, No. 2, § 1111-D, added 2005, July 7, P.L. 149, No. 40, § 12, imd. effective.