Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3391. Refunds under Documentary Stamp Tax Act;  hearing and determination of petition

The Board of Finance and Revenue of the Commonwealth of Pennsylvania shall have the power and it shall be its duty to hear and determine any petition for the refund of moneys paid into the State Treasury under the provisions of the “Documentary Stamp Tax Act,” approved the sixteenth day of May, one thousand nine hundred thirty-five (Pamphlet Laws 203),  1 for documentary stamps which were not sold or used during the effective period of said act, provided such petition for refund is filed with the Board of Finance and Revenue within one year of the effective date of this act.  2