61 Pa. Code § 119.18

Current through Register Vol. 54, No. 50, December 14, 2024

Section 119.18 - Limitations on refund or credit

Any petition for refund shall be filed in accordance with Chapter 7 (relating to Board of Appeals) and within applicable limitation periods.

The provisions of this § 119.18 amended January 25, 2013, effective 1/26/2013, 43 Pa.B. 535.

The provisions of this § 119.18 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).