summary
Introduced
06/09/2025
06/09/2025
In Committee
09/10/2025
09/10/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," in sales and use tax, further providing for refund petition.
AI Summary
This bill amends the Tax Reform Code of 1971 to modify the process for filing sales and use tax refund petitions. The bill requires that refund petitions include specific detailed information, such as the specific basis of the taxpayer's claim, an appeal schedule (with a detailed electronic spreadsheet for petitions involving 250 or more transactions), proof that the tax was actually paid, and supporting evidence as required by the Department of Revenue. If a petition is incomplete, the department can request additional information within 30 days, and failure to provide the requested information may result in the petition being dismissed with prejudice. For petitions involving 250 or more transactions, all evidence must be provided in electronic format. Additionally, a taxpayer cannot file a new petition that includes the same tax periods as a previous petition. These changes aim to standardize and streamline the tax refund petition process, ensuring that taxpayers provide comprehensive and accurate information when seeking a refund.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Laid on the table (on 09/10/2025)
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...