61 Pa. Code § 702.4 – Filing generally.

(a) Submissions filed with the Board shall be submitted in one of the following manners:
1. (1) In person or by mail to the following address:
  Secretary of the Board Pennsylvania Board of Finance and Revenue1101 South Front Street, Suite 400 Harrisburg, Pennsylvania 17104-2539
2. (2) Electronically to bfr@patreasury.gov.
3. (3) By facsimile at (717) 783-4499
(b) When a submission for filing does not sufficiently set forth required material or is otherwise insufficient, the Board may accept it for filing and advise the person submitting it of the deficiency and require that the deficiency be corrected.
(c) The parties bear the burden of proving timely submission of an electronic petition or submission for which there was a delay due to transmittal issues.
(d) Submissions served on the Department shall be submitted in either of the following manners:
1. (1) In person or by mail to the following address:
  Pennsylvania Department of Revenue Attn: BFR Matter Office of Chief Counsel 327 Walnut Street 10th Floor, PO Box 281061 Harrisburg, Pennsylvania 17128-1061
2. (2) Electronically to RA-RVOCCBFRNOTIF@pa.gov.
(e) Submissions served on the petitioner shall be submitted in either of the following manners:
1. (1) In person or by mail to the address on the petition.
2. (2) Electronically to petitioner’s e-mail address provided on the petition.
(f) Subsections (a)—(e) supersede 1 Pa. Code § § 31.4, 31.5 and 33.61 (relating to information and special instructions; communications and filings generally; and applications for waiver of formal requirements).

Cross References

This section cited in 61 Pa. Code § 702.21 (relating to representation); 61 Pa. Code § 702.32 (relating to general rules); 61 Pa. Code § 703.2 (relating to petition content); 61 Pa. Code § 703.4 (relating to Department submissions); 61 Pa. Code § 703.6 (relating to service); 61 Pa. Code § 703.9 (relating to withdrawal or termination of appeal); 61 Pa. Code § 703.21 (relating to prehearing conference); 61 Pa. Code § 703.31 (relating to disposition of petitions); and 61 Pa. Code § 703.43 (relating to filing a request for reconsideration).