Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 703.42. Time for filing request for reconsideration and extension.

§ 703.42. Time for filing request for reconsideration and extension.

 (a)  A request for reconsideration shall be filed by a party and provided to the other party within 15 days from the mailing date indicated on the order. When necessary, a request for reconsideration will serve as an automatic request for an extension of time under section 2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. §  9704(f)(1)).

 (b)  Subsection (a) supersedes 1 Pa. Code §  35.241 (relating to application for rehearing or reconsideration).



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