Section 701.3. Separate notarized petitions

(a) Separate notarized petitions shall be filed with the Board for each year and each class of tax and for each claim for which refund or review is requested. A letter, telegram or similar communication will not be treated as though it were a petition in order to toll any statutory time-of-filing requirement. Petitions requesting less than $100 will be accepted and processed without notarization.

(b) Every petition for refund of taxes shall include a statement that the account being petitioned has been paid in full. A petition for cash refund, in addition, must include a statement that no other monies are due or owing the Commonwealth and all tax accounts are paid in full.

(c) Every petition for refund or review filed with the Board shall set forth the facts and points of law on which the petitioner relies. Any evidence in support of the petition shall be submitted simultaneously with the petition or as promptly as possible thereafter. All evidential material shall be submitted prior to five working days of the hearing date.