61 Pa. Code § 119.8
From any decision or ruling made by the Board of Finance and Revenue, or upon the failure of the Board to act upon a petition for review, an aggrieved taxpayer shall have the right of an appeal to the Commonwealth Court. If the Commonwealth is aggrieved by a decision of the Board of Finance and Revenue, it also has the right of an appeal to the Commonwealth Court. Such appeals shall be filed within 30 days from the date of the mailing of the decision of the Board of Finance and Revenue or within 30 days from the end of the six-month period when the Board fails to act. From the action of the Commonwealth Court, further appeal to the Supreme Court of the Commonwealth may be had. For the rules and form of the petition to the Commonwealth Court, see the Commonwealth Court Procedural Rules.
61 Pa. Code § 119.8