This section outlines the procedures for review and redetermination of taxes, including the right to appeal to the Board of Finance and Revenue. It also details the rules for timely filing and payment, access to records from other agencies, and the purpose of the Highway Bridge Improvement Restricted Account. Key provisions include the process for appeals, rules for mailing deadlines, record access, and the use of funds for infrastructure and employment.
You have the right to review and appeal your taxes through the Board of Finance and Revenue, following the same procedures and deadlines as for corporate taxes.
Tax documents are considered timely if they are postmarked by the USPS on or before the due date. A receipt from registered or certified mail can serve as prima facie evidence of timely filing.
Yes, the Department can access relevant records from other Commonwealth agencies to help administer and enforce tax laws and determine liability.
The account funds are used primarily to create jobs and rehire unemployed workers through revenue generated from specific taxes for highway infrastructure projects.