Limitations on Refund or Credit

Official source

Any application for refund must be filed with the department under Article XXVII within the time limits of section 3003.1.

(350 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.

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Limitations on Refund or Credit

Official source

Any application for refund must be filed with the department under Article XXVII within the time limits of section 3003.1.

(350 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.