Restrictions on Refunds

A credit or refund may be made under section 346:

(1) By reason of the overpayment of an installment of estimated tax;

(2) Upon reassessment;

(3) Upon the filing of a final return or amended final return showing any overpayment of tax.

(347 amended Oct. 18, 2006, P.L.1149, No.119) Compiler's Note: See section 33 of Act 119 of 2006 in the appendix to this act for special provisions relating to determinations and assessments of tax liability by the Department of Revenue after December 31, 2007, and applicability of Act 119 on proceedings, prosecutions, actions, suits or appeals involving assessments, determinations or settlements of tax liability by the Department of Revenue prior to January 1, 2008. Compiler's Note: Section 42(b) of Act 48 of 1994 provided that section 347 is repealed to the extent that it conflicts with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other moneys collected by the Department of Revenue.

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Restrictions on Refunds

Official source

A credit or refund may be made under section 346:

(1) By reason of the overpayment of an installment of estimated tax;

(2) Upon reassessment;

(3) Upon the filing of a final return or amended final return showing any overpayment of tax.

(347 amended Oct. 18, 2006, P.L.1149, No.119) Compiler's Note: See section 33 of Act 119 of 2006 in the appendix to this act for special provisions relating to determinations and assessments of tax liability by the Department of Revenue after December 31, 2007, and applicability of Act 119 on proceedings, prosecutions, actions, suits or appeals involving assessments, determinations or settlements of tax liability by the Department of Revenue prior to January 1, 2008. Compiler's Note: Section 42(b) of Act 48 of 1994 provided that section 347 is repealed to the extent that it conflicts with the provisions of Act 48 for filing with the Board of Finance and Revenue of petitions for the refund of taxes and other moneys collected by the Department of Revenue.