Section 119.18. Limitations on refund or credit

Latest version.

Any petition for refund shall be filed in accordance with Chapter 7 (relating to Board of Appeals) and within applicable limitation periods.

The provisions of this § 119.18 amended January 25, 2013, effective January 26, 2013, 43 Pa.B. 535. Immediately preceding text appears at serial page (205416).

Notation

Authority

The provisions of this § 119.18 amended under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).

                    
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