Pennsylvania § 8431 - Petitions.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8431 — Petitions., with citation guidance and answers to common questions.
§ 8431. Petitions.
(a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:
(1) Refund petitions shall be filed within three years after the due date for filing the report as extended or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.
(2) Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.
(b) Contents.--The governing body shall adopt regulations specifying the form and content of petitions, including the process and deadlines.
Cross References. Section 8431 is referred to in section 8425 of this title.
Frequently Asked Questions About Pennsylvania § 8431
What does Pennsylvania Consolidated Statutes § 8431 cover?
Section 8431 ("Petitions.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 8431?
A common citation format is "Pennsylvania Consolidated Statutes § 8431" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8431 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.