Section 701.2. Petitions for refunds

Petitions for refund or review shall be filed with the Board of Finance and Revenue, Room 130, Finance Building, Harrisburg, Pennsylvania 17120. The Board will not require any form of petition for refunds or review, subject to the following specific requirements:

(1) When the Legislature has stated a period of time within which a person, corporation or other entity may petition this Board, it shall be construed that the petition is timely only if the petition is physically received at the office of the Board within such period.

(2) Every petition must be supported by an affidavit that:

(i) It is not made for the purpose of delay.

(ii) The facts therein set forth are true. The affidavit must be notarized by a Notary Public or similar public official.

(3) If Petitioner is a corporation, joint stock association, or limited partnership, the affidavit must be made by one of the principal officers or authorized employe or member of the corporation, joint stock association or limited partnership.