Current through Register Vol. 54, No. 45, November 9, 2024
Section 7.11 - DefinitionsThe following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Administrative proceeding-As defined in 2 Pa.C.S. § 101 (relating to definitions), including proceedings related to registrations and licenses.
Appeal-A request for or a review or protest of one of the following:
(i) A resettlement, reassessment, redetermination, review or refund of taxes, interest, penalties, additions or payments made into the State Treasury, including a reassessment or refund as provided under section 2703(a) of the TRC (72 P. S. § 9703(a)).(ii) A denial of an application for tax exempt status as a charitable, volunteer firemen's or religious organization or nonprofit educational institution.(iii) A reconsideration of interest payable on a tax overpayment.(iv) A redetermination of the Department's action regarding a claim for a property tax rebate or rent rebate as provided for under section 1311 of the Taxpayer Relief Act (53 P. S. § 6926.1311).(v) A review of other actions, other than administrative proceedings, arising under statutes administered by the Department.Board-The Board of Appeals of the Department consisting of the Chairperson and members as designated by the Secretary.
The provisions of this §7.11 adopted January 25, 2013, effective 1/26/2013, 43 Pa.B. 532.The provisions of this §7.11 issued under section 6 of The Fiscal Code (72 P. S. § 6) and section 306 of the Local Option Small Games of Chance Act (10 P. S. § 328.306).