72 Pa. Stat. § 1103.1
Current through Pa Acts 2024-53, 2024-56 through 2024-111
Notwithstanding the provisions of any state tax law to the contrary, whenever a petition pertaining to a state tax is required by law to be received by the Board of Finance and Revenue on or before a day certain, the taxpayer shall be deemed to have complied with such law if the letter transmitting the petition which has been received by the board is postmarked by the United States Postal Service on or prior to the final day on which the petition is to be received.
For the purposes of this article, presentation of a receipt indicating that the petition was mailed by registered or certified mail on or before the due date shall be evidence of timely filing.
72 P.S. § 1103.1