§ 7.14. Petitions.
(a) Place. Petitions shall be filed with the Board.
(b) Time.
(1) Petitions shall be filed within the time limits prescribed by statute, this title or other regulation. The burden is on the petitioner to present evidence sufficient to prove that a petition is timely filed.
(Editor’s Note: The act of October 30, 2017 (P. L. 672, No. 43) amended the appeal period from 90 days to 60 days. The Department will amend the following paragraph in a future rulemaking.)
(2) In the absence of a specific time limit for filing as prescribed in paragraph (1), a petition shall be filed no later than 90 days after the date of the Department’s decision or action that is the subject of the petition.
(3) The date of a Department decision or action for purposes of the filing of a petition is the date of the notice of the decision or action.
(c) Receipt.
(1) General rule. A petition is filed with the Board on the date the Board receives it. A petition that is received by electronic means after the close of business is received on the date of transmission as long as the Board receives the transmission by 12 midnight.
(2) Appeals. Section 1102.1 of the FC (72 P. S. § 1102.1) and section 3003.6 of the TRC (72 P. S. § 10003.6) apply to appeals that are transmitted to the Department by mail.
(3) Department personnel. A petition that the Board receives after the date prescribed by statute or this title that is presented to other Department personnel prior to or on the date prescribed by statute or this title is deemed filed as of the date the other Department personnel receives it.
(d) Manner and form. A petition may be delivered to and filed with the Board by hand delivery, mail or electronically, including facsimile transmittal or through the Department’s web site. A petition shall be in writing. A writing includes an electronic petition submitted through the Department’s web site. The Department will prescribe the form for a petition.
(e) Contents. A petition must contain the information, documentation and attachments required by statute and the following:
(1) General. Petitions must contain the following:
(i) The petitioner’s name, address and telephone number.
(ii) The name, address and telephone number of the petitioner’s authorized representative, if any.
(iii) The petitioner’s signature. If the petitioner is a corporation or association, an officer of the corporation or association shall sign the petition. If an authorized representative files the petition for the petitioner, the authorized representative may sign the petition on behalf of the petitioner.
(iv) A detailed statement in separate numbered paragraphs of the facts and grounds relied upon. If based upon a written document, a copy of the document, or material part thereof, shall be attached.
(v) A statement specifying the relief requested.
(vi) A statement indicating whether or not a hearing is requested.
(vii) A signed statement certifying that the facts in the petition are true and correct to the petitioner’s knowledge and belief and that the petition is not made for purposes of delay.
(2) Appeal petitions. In addition to the requirements of paragraph (1), an appeal petition must contain the following:
(i) Designation of the tax, including the year or other period, and the amount involved.
(ii) The petitioner’s license number, account number, employer identification number, Social Security number, claim number, file number, corporate box number or other appropriate identifying designation.
(iii) In the case of an Inheritance and Estate Tax protest, the petition must contain the decedent’s name, last known address, the file number and the assessment control number, if applicable.
(f) Docketing of petitions.
(1) The Department will docket upon receipt a filing that purports to be a petition or which otherwise claims relief that may be sought through the filing of a petition. If a filing fails to satisfy any statutory requirement for the filing of a petition, the Board will notify the petitioner of the deficiency in the filing and give the petitioner an opportunity to correct the deficiency. The petitioner shall remedy the deficiency within 30 days of the Board’s notice. If the petitioner fails to remedy the deficiencies, the Board will summarily dismiss the petition.
(2) For purposes of section 806.1(a)(4) of the FC (72 P. S. § 806.1(a)(4)), the administrative review procedure will be deemed to be initiated on the date the Board dockets the petition.
(g) Additional information. Upon written request, the Board may require a petitioner to furnish additional information that may be necessary to define the issues or to determine the case.
(h) Signatures. A signature includes an electronic signature issued by the Department to the petitioner.
Authority The provisions of this § 7.14 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 § 7.14 adopted January 25, 2013, effective January 26, 2013, 43 Pa.B. 532.
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