Source: https://www.reedsmith.com/en/perspectives/2015/07/pennsylvania-tax-developments
Timestamp: 2018-06-23 14:23:38
Document Index: 106172102

Matched Legal Cases: ['§ 10003', '§ 9703', '§ 7', '§ 151', '§ 10003', '§ 6924']

Finally, litigation is pending in the Commonwealth Court regarding whether a refund petition must be filed by the third anniversary of the original due date of a tax return, or the third anniversary of when the return was filed on extension.9 Reed Smith represents the taxpayer in that matter. Briefing is expected to be complete this summer and argument is scheduled for the fall.
Quest Diagnostics Venture LLC v. Commonwealth, 782 F.R. 2012
72 P.S. § 10003.1(a).
Quest Diagnostics Venture, at p. 6.
72 P.S. § 9703; 61 Pa. Code § 7.14. See also 61 Pa. Code § 151.14 (discussing amended returns).
Quest Diagnostics Venture, at p. 7.
The parties in Quest stipulated that the payment of tax occurred April 15, 2008.
Quest also argued that (i) the Department’s regulations were invalid, (ii) equitable principles should preclude the Department from raising the issue of timeliness of the claim, and (iii) the Taxpayers’ Bill of Rights should preclude the Department from denying the timeliness of the claim. The court rejected these arguments as well. Id. at p. 9-14.
HB 1198 would establish different appeal procedures for specific situations. For example, if a taxpayer files an amended return in lieu of a petition for reassessment and the taxpayer disagrees with the Department’s action, the taxpayer may pay the assessed deficiency and file a petition for refund in accordance with 72 P.S. § 10003.1.
Mission Funding Alpha v. Commonwealth, 313 F.R. 2012.
53 P.S. § 6924.301.1
The state law at issue applies to most local jurisdictions (including Pittsburgh, but excluding Philadelphia).
Fish, 100 A.3d at 751.
Brief of Appellant, Fish, et al. v. Township of Lower Merion, 29 MAP 2015 (filed May 20, 2015).
The House and Senate have held hearings on increasing the personal income tax rate, increasing the sales tax rate and base, imposing a severance tax, and combined reporting.
Client Alert 2015-201