72 Pa. Stat. § 9701

Current through Pa Acts 2024-53, 2024-56 through 2024-111

Section 9701 - Definitions

The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Board." The Board of Finance and Revenue.

"Department." The Department of Revenue of the Commonwealth.

"Party." The term includes both a taxpayer and the department.

"Petitioner." A taxpayer.

"Return." The term includes a tax report.

"Secretary." The Secretary of Revenue of the Commonwealth.

72 P.S. § 9701

Amended by P.L. 270 2013 No. 52, § 36, eff. 4/1/2014.

1971, March 4, P.L. 6, No. 2, § 2701, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective.