61 Pa. Code § 119.18 – Limitations on refund or credit.

Any petition for refund shall be filed in accordance with Chapter 7 (relating to Board of Appeals) and within applicable limitation periods.

Authority

The provisions of this § 119.18 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).

Source

The provisions of this § 119.18 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (205416).