Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 7348 (November 26, 2022).

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

§ 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.


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


   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).

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