61 Pa. Code § 4.8 — Refunds

If a taxpayer has received a notice of allowance of a credit, the taxpayer may apply in writing for a cash refund to the Department under section 1108(b)(4) of the FC (72 P. S. § 1108(b)(4)). A formal petition is not required, but the application shall be in writing, signed by the person entitled to the refund, or his agent. The application shall fully identify the taxpayer, the tax, and the amount claimed. If the Department fails to make a cash refund within 90 days after receipt of a proper application for a cash refund, interest will commence on the credit thereafter, and continue until a date within 30 days of the date of the Commonwealth’s refund check. Cross References This section cited in 61 Pa. Code § 35.2 (relating to interest, additions, penalties, crimes and offenses). No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.