53 Pennsylvania Consolidated Statutes Chapter 84 - General Provisions

• Chapter Notes

Subchapter A.  Preliminary Provisions

• Section 8401 - Definitions
  The following words and phrases when used in this subpart shall have the meanings given to them in this section unless the context clearly...
• Section 8402 - Scope And Limitations
  (a) General rule.--Except as provided in subsections (b), (c), (d), (e) and (f) and section 8405 (relating to applicability), it is the intent of...
• Section 8403 - Preemption
  No act of the General Assembly will vacate or preempt any resolution adopted under this subpart providing for the imposition of a tax by...
• Section 8404 - Certain Rates Of Taxation Limited
  If a municipality and school district both impose an earned income and net profits tax on the same individual under the Local Tax Enabling...
• Section 8405 - Applicability
  It is the intent of the General Assembly that no provision of this subpart shall apply to any city of the first class, a...

Subchapter B.  (Reserved)
Subchapter C.  Local Taxpayers Bill of Rights

• Section 8421 - Short Title Of Subchapter
  This subchapter shall be known and may be cited as the Local Taxpayers Bill of Rights Act.
• Section 8422 - Definitions
  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly...
• Section 8423 - Disclosure Statement
  (a) Contents.--The local taxing authority shall prepare a statement which sets forth the following in simple and nontechnical terms: (1) The rights of a...
• Section 8424 - Requirements For Requests
  (a) Minimum time periods for taxpayer response.-- (1) The taxpayer shall have at least 30 calendar days from the mailing date to respond to...
• Section 8425 - Refunds Of Overpayments
  (a) General rule.--A taxpayer who has paid an eligible tax to a local taxing authority may file a written request with the local taxing...
• Section 8426 - Interest On Overpayment
  (a) General rule.--All overpayments of tax due a local taxing authority, including taxes on real property, shall bear simple interest from the date of...
• Section 8427 - Notice Of Basis Of Underpayment
  A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to...
• Section 8428 - Abatement Of Certain Interest And Penalty
  (a) Errors and delays.--In the case of any underpayment, the local taxing authority may abate all or any part of interest for any period...
• Section 8429 - Application Of Payments
  Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows: (1)...
• Section 8430 - Administrative Appeals
  A political subdivision levying an eligible tax shall establish an administrative process to receive and make determinations on petitions from taxpayers relating to the...
• Section 8431 - Petitions
  (a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the...
• Section 8432 - Practice And Procedure
  Practice and procedure under this subchapter shall not be governed by 2 Pa.C.S. Chs. 5 Subch. B (relating to practice and procedure of local...
• Section 8433 - Decisions
  Decisions on petitions submitted under this subchapter shall be issued within 60 days of the date a complete and accurate petition is received. Failure...
• Section 8434 - Appeals
  Any person aggrieved by a decision under this chapter who has a direct interest in the decision shall have the right to appeal to...
• Section 8435 - Equitable And Legal Principles To Apply
  Decisions under this chapter may be made according to principles of law and equity.
• Section 8436 - Installment Agreements
  (a) Authorization.--A local taxing authority may enter into written agreements with any taxpayer under which the taxpayer is allowed to satisfy liability for any...
• Section 8437 - Confidentiality Of Tax Information
  Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax...
• Section 8438 - Taxes On Real Property
  Except as provided in section 8426 (relating to interest on overpayment), this subchapter shall not apply to any tax on real property.

Last modified: October 8, 2016