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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9702. Petition for reassessment

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) General rule.--

(1) Except as provided under paragraph (2), a taxpayer may file a petition for reassessment with the department within 60 days after the mailing date of the notice of assessment.

(2) For an assessment of tax imposed under Article III,  1 a taxpayer may file a petition for reassessment with the department within 90 days after the mailing date of the notice of assessment.  An extension of time for filing the petition may be allowed for cause but may not exceed an additional 30 days.

(a.1) Petition for review of tax adjustment not resulting in an increase in liability.--

(1) A petition for reassessment under subsection (a) may include a request for review of the department's adjustment of a tax item if the adjustment did not result in a tax increase in the year of adjustment but may increase the tax due in a subsequent year.  A request for review may include:

(i) Recalculation of the taxpayer's corporate net income tax net loss under Article IV   2 as adjusted by the department.

(ii) Recalculation of the taxpayer's capital stock franchise tax average net income under Article VI   3 as adjusted by the department.

(iii) Recalculation of the personal income tax basis of an asset under Article III as adjusted by the department.

(2) A taxpayer must file a petition for review under this subsection within 60 days of the mailing date of the department's notice of adjustment.  A taxpayer's failure to file a petition under this subsection shall not prejudice the taxpayer's right to file a petition in a subsequent tax year.

(a.2) Petition for review of denial of tax credit or tax benefit.--The following apply:

(1) A petition for reassessment under subsection (a) may include a request for review of a denial of an application for a tax credit or tax benefit made by an administering agency.

(2) The administering agency shall have the right to be represented in all proceedings before the department.  An applicant filing a petition under paragraph (1) shall provide a copy of the petition to the administering agency within 30 days of the applicant filing the petition with the department.

(3) The department's review of a petition filed under paragraph (1) shall be limited to the administering agency's denial of a tax credit or tax benefit and shall not include a review of any underlying tax determinations.

(4) For the purposes of this subsection:

(i) The terms “applicant,” “tax benefit” and “tax credit” shall have the same meaning as in section 1701-A.1.  4

(ii) The term “administering agency” shall have the same meaning as in section 1701-A.1 but shall not include the Department of Community and Economic Development.

(b) Repealed by 2013, July 9, P.L. 270, No. 52, § 37, imd. effective.

(c) Application to inheritance and estate taxes.--This section shall not apply to the taxes imposed by Article XXI.  5  Part XI   6 of Article XXI shall provide the exclusive procedure for protesting the appraisement and assessment of taxes imposed by Article XXI.

1  72 P.S. § 7301 et seq.
2  72 P.S. § 7401 et seq.
3  72 P.S. § 7601 et seq. (expired).
4  72 P.S. § 8701-A.1.
5  72 P.S. § 9101 et seq.
6  72 P.S. § 9186 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 9702. Petition for reassessment - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-9702/

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