(a) Precedent.--Where the Board of Finance and Revenue has issued a decision or an order in favor
of a taxpayer and the Commonwealth has not appealed the decision or order, the department
may not make an assessment against the taxpayer that raises an identical or substantially
(b) Application.--Precedent shall apply to tax periods following the period to which the decision or
order of the Board of Finance and Revenue applies. It shall not apply where there has been a change in statute, regulation or material
fact applicable to periods following the period to which the decision or order of
the Board of Finance and Revenue applies.
(c) Decisions of department.--In the case of a tax imposed under Article III of the act of March 4, 1971 (P.L. 6,
No. 2), 1 known as the Tax Reform Code of 1971, the department may not assess a taxpayer with
respect to an issue for which the department assessed the same taxpayer in a previous
year and the taxpayer prevailed in removing such assessment based upon identical or
substantially identical facts.
(d) Exception.--Subsections (a) and (c) shall not apply if the department, upon publication of notice,
changes its policy with respect to a discretionary issue, provided that any such change
in policy shall be effective prospectively only.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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