The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:

Administrative proceeding—As defined in 2 Pa.C.S. § 101 (relating to definitions), including proceedings related to registrations and licenses.

Appeal—A request for or a review or protest of one of the following:

1. (i) A resettlement, reassessment, redetermination, review or refund of taxes, interest, penalties, additions or payments made into the State Treasury, including a reassessment or refund as provided under section 2703(a) of the TRC (72 P. S. § 9703(a)).
2. (ii) A denial of an application for tax exempt status as a charitable, volunteer firemen’s or religious organization or nonprofit educational institution.
3. (iii) A reconsideration of interest payable on a tax overpayment.
4. (iv) A redetermination of the Department’s action regarding a claim for a property tax rebate or rent rebate as provided for under section 1311 of the Taxpayer Relief Act (53 P. S. § 6926.1311).

5. (v) A review of other actions, other than administrative proceedings, arising under statutes administered by the Department.

   Board—The Board of Appeals of the Department consisting of the Chairperson and members as designated by the Secretary.

Authority

The provisions of this § 7.11 issued under section 6 of The Fiscal Code (72 P. S. § 6) and section 306 of the Local Option Small Games of Chance Act (10 P. S. § 328.306).

Source

The provisions of this § 7.11 adopted January 25, 2013, effective January 26, 2013, 43 Pa.B. 532.