Current through Register Vol. 54, No. 49, December 7, 2024
Section 703.45 - Appeal rights(a)Appeal rights. A request for reconsideration is not a substitute for a court appeal. When the Board denies the request for reconsideration the Board's original order is a "final order" for purposes of appeal to Commonwealth Court within the time specified by Pennsylvania Rule of Appellate Procedure 1571(b) (relating to determinations of the Board of Finance and Revenue). When the Board grants a request for reconsideration the time period for filing an appeal is stayed until the Board issues a reconsidered order. The reconsidered order will replace the original order and will be a "final order" appealable to Commonwealth Court within the time specified by Pennsylvania Rule of Appellate Procedure 1571(b).(b)Supersession. Subsection (a) supersedes 1 Pa. Code §§ 31.14, 35.190, 35.225, 35.226 and 35.251.