Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 3586 (June 26, 2021).

Pennsylvania Code



Subchapter A. OVERVIEW


Sec.


702.1.    Scope.
702.2.    Liberal construction.
702.3.    Definitions.
702.4.    Filing generally.
702.5.    Oaths.
702.6.    Formal rules of evidence.

§ 702.1. Scope.

 (a)  This part establishes the practice and procedure before the Board.

 (b)  This part supersedes 1 Pa. Code Part II (relating to General Rules of Administrative Practice and Procedure) to the extent 1 Pa. Code Part II is applicable to the practice and procedure before the Board.

 (c)  Subsections (a) and (b) supersede 1 Pa. Code § §  31.1 and 31.6 (relating to scope of part; and amendments to rules).

§ 702.2. Liberal construction.

 (a)  This part shall be liberally construed to secure the just, speedy and inexpensive determination of every proceeding before the Board. The Board, at any stage of a proceeding, may disregard an error or defect of procedure that does not affect the substantive rights of the parties.

 (b)  The Board, at any stage of a proceeding, may waive a requirement of this part, including a deadline, when necessary or appropriate, if the waiver does not adversely affect a substantive right of either party.

 (c)  Subsections (a) and (b) supersede 1 Pa. Code §  31.2 (relating to liberal construction).

§ 702.3. Definitions.

 (a)  The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise:

   Board—The Board of Finance and Revenue.

   Board’s web site—www.patreasury.gov.

   Business day—A day on which the Board’s office is open excluding Saturdays, Sundays or legal holidays.

   Chairperson—The State Treasurer or the State Treasurer’s designee.

   Confidential proprietary information—The term as defined in section 102 of the Right-to-Know Law (65 P.S. §  67.102).

   Department—The Department of Revenue of the Commonwealth.

   Electronic delivery—A method of dispatching or receiving a submittal by electronic means such as e-mail, facsimile or the Board’s electronic filing system.

   Order—A decision by the Board that becomes final unless a timely request for reconsideration is filed by a party and is timely granted by the Board.

   Party—A petitioner seeking relief or a remedy before the Board and the Commonwealth agency against whom the petitioner seeks relief or a remedy.

   Personal financial information—The term as defined in section 102 of the Right-to-Know Law.

   Petition—An application to the Board in which petitioner seeks relief or remedy.

   Petitioner—A taxpayer or other claimant.

   Proceeding—Any matter before the Board, including a petition, hearing or claim.

   Right-to-Know Law—65 P.S. § §  67.101—67.3104.

   Secretary—The secretary of the Board of Finance and Revenue, who is the Board officer with whom submissions are filed and by whom official records are kept.

   Staff—The attorneys, nonattorney tax petition reviewers and administrative personnel employed to support the Board in the performance of its duties and responsibilities.

   Submission—A document or evidence submitted to the Board by a party to support its claim.

   Trade secret—The term as defined in section 102 of the Right-to-Know Law.

 (b)  Subsection (a) supersedes 1 Pa. Code §  31.3 (relating to definitions).

§ 702.4. Filing generally.

 (a)  Submissions filed with the Board shall be submitted in one of the following manners:

   (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)  Electronically to bfr@patreasury.gov.

   (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)  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)  Electronically to RA-RVOCCBFRNOTIF@pa.gov.

 (e)  Submissions served on the petitioner shall be submitted in either of the following manners:

   (1)  In person or by mail to the address on the petition.

   (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).

§ 702.5. Oaths.

 (a)  A Board member or the secretary will have the power to administer oaths or affirmations with respect to any proceeding.

 (b)  Subsection (a) supersedes 1 Pa. Code §  35.148 (relating to officer before whom deposition is taken).

§ 702.6. Formal rules of evidence.

 (a)  The Board may consider the rules of evidence as it deems appropriate.

 (b)  Subsection (a) supersedes 1 Pa. Code § §  35.161—35.169 and 35.173 (relating to evidence; and official notice of facts).



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