Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 207-A. Appeals

(a) The board shall provide administrative review of all department actions taken under this article.

(b) Whenever a person is aggrieved by a determination of the department, the person may file a complaint with the board, stating the reasons for believing that the department acted improperly.  The complaint shall be filed within thirty days after notice by the department of its determination. Within thirty days after receipt of the complaint, the board shall issue a notice directing the person to appear at a hearing scheduled by the board within thirty days.  The hearing shall be conducted in accordance with the provisions of 2 Pa.C.S. (relating to administrative law and procedure).

(c) Within thirty days after the termination of the hearing, the board shall render a final decision.  Any party aggrieved by the final decision shall have the right of appeal in accordance with the provisions of 2 Pa.C.S.