Pennsylvania HB1774 amends the Tax Reform Code of 1971 to allow the Department of Revenue to grant refunds for overpaid taxes, interest, or penalties.
Pennsylvania HB1774 amends the Tax Reform Code of 1971 by adding a new subsection to Section 3003.1, which deals with petitions for refunds. If a taxpayer petitions the Department of Revenue for a refund or credit more than three years after the actual payment of the tax, interest, or penalty, the Department of Revenue may review each case of overpayment and grant a refund or credit to the taxpayer for the number of years of overpayment as the department deems necessary.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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