Section 119.13. Restrictions on refunds

(a) General rule. Except as provided in subsection (b), the Department will make a credit or refund under § 119.12 (relating to refund or credit of overpayment) only pursuant to a petition for refund. See Chapter 7 (relating to Board of Appeals).

(b) Exceptions. The Department will make a credit or refund if the credit or refund arises as a result of:

(1) The overpayment of an installment of estimated tax.

(2) The filing of a final return showing less tax due after the application of the allowable credits than the amount of tax withheld from the compensation of the taxpayer or the amount of tax paid by him as estimated tax under this article.

(3) The filing of an amended return showing an overpayment of tax.

(4) A petition for reassessment. The credit or refund will only be for amounts paid by reason of the assessment.

(5) A Departmental audit.

The provisions of this § 119.13 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial pages (205414) to (205415).

Notation

Authority

The provisions of this § 119.13 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).