Pennsylvania § 8431 Petitions

Pennsylvania Statutes

§ 8431 — Petitions

Pennsylvania § 8431

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 84GENERAL PROVISIONS

Subch.LOCAL TAXPAYERS BILL OF RIGHTS

This text of Pennsylvania § 8431 (Petitions) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

53 Pa. Cons. Stat. § 8431 (2026).

Text

(a)Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:

(1)Refund petitions shall be filed within three years after the due date for filing the report as extended or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.

(2)Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.

(b)Contents.--The governing body shall adopt regulations speci

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(a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:

(1) Refund petitions shall be filed within three years after the due date for filing the report as extended or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.

(2) Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.

(b) Contents.--The governing body shall adopt regulations specifying the form and content of petitions, including the process and deadlines.