Section 9703 - Petition procedure(a) Content of petition.--(1) A petition for reassessment shall state:(i) The tax type and tax periods included within the petition.(ii) The amount of the tax that the taxpayer claims to have been erroneously assessed.(iii) The basis upon which the taxpayer claims that the assessment is erroneous.(iv) The basis upon which the taxpayer claims that the adjustment of a tax item is erroneous.(2) A petition for refund shall state:(i) The tax type and tax periods included within the petition.(ii) The amount of the tax that the taxpayer claims to have been overpaid.(iii) The basis of the taxpayer's claim for refund.(2.1) A petition for review of the denial of an amended report under section 406.1 shall state: (i) The tax type and tax period included within the petition.(ii) The reasons why the tax stated in the amended report should be accepted. * * *
(3) The petition shall be supported by an affidavit by the petitioner or the petitioner's authorized representative that the petition is not made for the purpose of delay and that the facts set forth in the petition are true.(b) Request for hearing.--Upon written request of the petitioner or when deemed necessary by the department, the department shall schedule a hearing to review a petition. The petitioner shall be notified by the department of the date, time and place where the hearing will be held.(c) Decision and order.--The department shall issue a decision and order disposing of a petition on such basis as it deems to be in accordance with law. The department shall provide a written explanation of the basis for any denial of relief.(d) Time limit for decision and order.--The department shall issue a decision and order disposing of a petition within six months after receipt of the petition. The petitioner and the department may agree to extend the time period for the department to dispose of the petition for one additional six-month period. Notice of the department's decision and order disposing of the petition shall be issued to the petitioner.(e) Exception to time limit for decision and order.--If at the time of the filing of a petition proceedings are pending in a court of competent jurisdiction wherein any claim made in the petition may be established, the department, upon the written request of the petitioner, may defer consideration of the petition until the final judgment determining the question or questions involved in the petition has been decided. If consideration of the petition is deferred, the department shall issue a decision and order disposing of the petition within six months after the final judgment.(f) Failure of department to take action.--The failure of the department to dispose of the petition within the time period provided for by subsection (d) or (e) shall act as a denial of the petition. Notice of the department's failure to take action and the denial of the petition shall be mailed to the petitioner.Amended by P.L. TBD 2016 No. 84, § 47.2, eff. 7/13/2016.Amended by P.L. 751 2012 No. 85, § 24, eff. 7/2/2012.1971, March 4, P.L. 6, No. 2, § 2703, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective.