Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8254. Procedures for claiming refund

(a) A dealer shall make a claim for a refund of tax on a form and in the manner prescribed by the department.

(b) If the department is satisfied that the dealer is entitled to the refund it shall certify the proposed amount of such refund to the Board of Finance and Revenue for approval and, having obtained approval from the Board of Finance and Revenue, it shall thereafter issue to the dealer the proper refund.

(c) Claims for allowance for nonpayment of tax shall be allowed by the department if the department shall be satisfied that the dealer is entitled to such allowance.