61 Pa. Code § 6.13 — Overpayment, refund and interest

(a) Interest will not be allowed on an overpayment of an eligible tax liability or an eligible interest liability if the overpayment is refunded or credited to a taxpayer’s account within 180 days after the tax amnesty return is filed. (b) A refund of an overpayment of an eligible tax liability or an eligible interest liability will not be granted unless the overpayment is the result of a mathematical or clerical error. (c) A refund or credit will not be allowed for eligible penalty liability paid to the Department prior to the amnesty period. 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.