§ 7.4. Filing of special petitions.

 A taxpayer aggrieved by the Department’s initial action on a request for interest payable on a tax overpayment, or an application for tax exempt status as a charitable, volunteer firemen’s or religious organization or nonprofit educational institution shall file a petition for relief within 90 days of the mailing date of the notice of the action complained of.

Authority

   The provisions of this §  7.4 amended under sections 6 and 1301.26 of the act of April 9, 1929 (P. L. 343, No. 176) The Fiscal Code

Source

   The provisions of this §  7.4 adopted January 9, 1987, effective January 10, 1987, 17 Pa.B. 186; amended September 21, 1990, effective September 22, 1990, 20 Pa.B. 4865. Immediately preceding text appears at serial page (149554).

Cross References

   This section cited in 61 Pa. Code §  7.3 (relating to petitions); and 61 Pa. Code §  32.21 (relating to charitable, volunteer firemen’s and religious organizations, and nonprofit educational institutions).


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