Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 5522 (August 28, 2021).

Pennsylvania Code



703.1.    Petitions generally.
703.2.    Petition content.
703.3.    Board acknowledgment.
703.4.    Department submissions.
703.5.    Other submissions.
703.6.    Service.
703.7.    Consolidation.
703.8.    Timeliness of submissions.
703.9.    Withdrawal or termination of appeal.

§ 703.1. Petitions generally.

 (a)  General requirements. Petitions must be in writing, state clearly and concisely the interest of the petitioner in the subject matter, the facts and the basis for the relief sought.

 (b)  Petition form. A petition shall be filed using the Board’s designated petition form or otherwise conform to the format of the Board’s designated form on the Board’s web site.

 (c)  Supersession. Subsections (a) and (b) supersede 1 Pa. Code §  35.17 (relating to petitions generally).

Cross References

   This section cited in 61 Pa. Code §  703.2 (relating to petition content).

§ 703.2. Petition content.

 (a)  General. To constitute a properly filed petition, a petition must include, at a minimum, the following, as applicable:

   (1)  The petitioner’s name, address, telephone number and e-mail address.

   (2)  The name, address, telephone number and e-mail address of the petitioner’s representative.

   (3)  The Board of Appeals docket number.

   (4)  The petitioner’s appropriate identifying designation, such as license number, Social Security number, claim number, file number or corporate box number.

   (5)  The appeal type and relevant periods for review.

   (6)  The amount of tax or other amounts petitioner claims to have been erroneously assessed or to have been overpaid.

   (7)  The basis upon which the petitioner claims that an assessment is erroneous or a refund is due.

   (8)  A statement of the relevant facts.

   (9)  A statement indicating whether a hearing before the Board is requested.

   (10)  A statement indicating whether the petitioner will submit a compromise offer to the Department within 30 days of filing the petition.

   (11)  An affidavit of the petitioner or the petitioner’s authorized representative that the petition is not made for the purpose of delay and that the facts in the petition are true.

 (b)  Accuracy of address for Board correspondence. The Board is permitted to rely upon the accuracy of the physical or e-mail address provided by the petitioner. It is the duty of the petitioner to notify the Board by a method prescribed in §  702.4 (relating to filing generally) when there is a change in an address provided to the Board.

 (c)  Signature. The petitioner or the petitioner’s authorized representative shall sign a petition. The Board may require evidence that the signatory has authority to sign on behalf of petitioner.

 (d)  Petitions not properly filed. The Board will provide petitioners an opportunity to correct a petition that does not comply with §  703.1 (relating to petitions generally) or this section. The Board may dismiss petitions which are not properly filed.

 (e)  Supersession. Subsections (a)—(d) supersede 1 Pa. Code § §  31.11—31.15, 33.1—33.4, 35.18—35.20, 35.23, 35.24, 35.27—35.32, 35.35—35.41, 35.45, 35.48—35.51, 35.54 and 35.55.

Cross References

   This section cited in 61 Pa. Code §  702.21 (relating to representation).

§ 703.3. Board acknowledgment.

 The Board will acknowledge receipt of petitions. The acknowledgement will set forth deadlines for subsequent submissions.

§ 703.4. Department submissions.

 The Department may file a submission in a manner set forth in §  702.4 (relating to filing generally) in response to the petition.

§ 703.5. Other submissions.

 (a)  Submission requests. The Board may request a party to provide additional submissions in a format designated by the Board.

 (b)  Requirements. Submissions filed subsequent to the petition must include the petitioner’s name and the docket number.

 (c)  Legibility. Submissions made with the Board must be legible.

 (d)  Copies. Parties are required to file with the Board one copy of a submission either in hard copy or electronically at the time of filing. In its sole discretion, the Board may require additional copies of submissions.

 (e)  Electronic submissions.

   (1)  An electronic submission made with the Board must be:

     (i)   In a format so that the submission and, when feasible, its attachments, are be capable of being printed and copied without restriction. If the Board is unable to access an electronic submission due to a security restriction of the party, the submission will not be considered.

     (ii)   Filed in accordance with the instructions regarding electronic submissions, if any, made available on the Board’s web site.

   (2)  Parties may file one electronic copy at the e-mail address provided. Paper copies are not required unless the submission is too large to transmit by means of electronic delivery.

 (f)  Submissions will not be returned. Submissions submitted to the Board will not be returned.

 (g)  Supersession. Subsections (a)—(f) supersede 1 Pa. Code § §  33.1—33.4, 33.11, 33.12, 33.15, 33.21—33.23, 33.31—33.37, 33.41, 35.1, 35.2, 35.5—35.7, 35.9—35.11, 35.14, 35.191—35.193, 35.201—35.207, 35.211—35.214 and 35.221.

§ 703.6. Service.

 (a)  A party shall serve the other party with each submission.

 (b)  Subsection (a) does not apply to the petition form and the first 20 pages of a submission filed with the petition which the Board will docket onto the Department’s appeal system.

 (c)  The Department will be deemed to be served electronically when the Board dockets the petition onto the Department’s appeal system.

 (d)  The preferred method of service is electronic. If electronic service is not available, service shall be by mail or in person using a method prescribed in §  702.4 (relating to filing generally).

 (e)  Subsection (a)—(d) supersedes 1 Pa. Code § §  33.31—-33.37 (relating to service of documents).

Cross References

   This section cited in 61 Pa. Code §  702.32 (relating to general rules).

§ 703.7. Consolidation.

 (a)  Same petitioners. The Board, in its own discretion, may consolidate petitions, issues or proceedings involving a common question of law or fact for the same petitioner.

 (b)  Different petitioners. The Board may consolidate proceedings of different petitioners for the limited purpose of hearings with the consent of the parties.

 (c)  Supersession. Subsections (a) and (b) supersede 1 Pa. Code § §  35.45 and 35.122 (relating to consolidation; and consolidation of formal proceedings).

§ 703.8. Timeliness of submissions.

 (a)  Time. Unless a different time is prescribed by the Board or staff, a party shall file submissions no later than 60 days after the filing date of the petition. The Board shall provide the opposing party 30 days to respond to the submission. Submissions filed after the prescribed deadlines may be reviewed by the Board upon good cause shown.

 (b)  Supersession. Subsection (a) supersedes 1 Pa. Code §  35.35 (relating to answers to complaints and petitions).

§ 703.9. Withdrawal or termination of appeal.

 (a)  A petitioner that wishes to terminate an appeal before final decision by the Board shall submit to the Board a written notice to withdraw the appeal by a method prescribed in §  702.4 (relating to filing generally).

 (b)  Subsection (a) supersedes 1 Pa. Code § §  33.42 and 35.51 (relating to withdrawal or termination; and withdrawal of pleadings).

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