72 Pa. Stat. § 10003.6

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 10003.6 - Timely filing

A taxpayer shall be deemed to have timely filed a petition for reassessment or any other protest relating to the assessment of tax or any other matter relating to any tax imposed by this act if the letter transmitting the petition is received by the Department of Revenue or is postmarked by the United States Postal Service on or prior to the final day on which the petition is required to be filed.

72 P.S. § 10003.6

1971, March 4, P.L. 6, No. 2, art. XII, § 3003.6, added 1994, June 16, P.L. 279, No. 48, § 41, effective 7/1/1994. Amended 2006, Oct. 18, P.L. 1149, No. 119, § 31, imd. effective.