Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 10003.6. Timely filing

(a) A taxpayer shall be deemed to have timely filed a petition for a refund, 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.

(b) For purposes of filing a petition for refund, a petition for reassessment or a petition for redetermination with the Department of Revenue or the Board of Finance and Revenue, the reference in subsection (a) to a postmark by the United States Postal Service shall include any date recorded or marked as described under 26 U.S.C. § 7502(f)(2)(C) (relating to timely mailing treated as timely filing and paying) by any delivery service designated by the Secretary of the Treasury of the United States under 26 U.S.C. § 7502(f)(2).