Bill of Rights
- A tax return filed by the taxpayer with CTCB showing an overpayment
of tax shall be deemed to be a written request for a cash refund
unless otherwise indicated on the tax return.
- A request for refund shall not be considered a petition under
Paragraph 7 below (relating to administrative appeals) and shall
not preclude a taxpayer from submitting a petition under Paragraph
8 below (relating to petitions).
(b) Notice of Underpayment. For amounts believed to be overpaid
as a result of a notice asserting or informing a taxpayer of an
underpayment, a written request for refund shall be filed with CTCB
within one year of the date of the payment.
3. Interest on Overpayment.
(a) General Rule. All overpayments of tax due Lower Paxton Township,
including taxes on real property, shall bear simple interest from
the date of overpayment until the date of resolution.
(b) Interest Rate. Interest on overpayments shall be allowed
and paid at the same rate as the Commonwealth if required to pay
pursuant to Section 806-1 of the Act of April 9, 1929 (PL 343. No.
176), known as the Fiscal Code.
(1) No interest shall be allowed if an overpayment is
refunded or applied against any other tax, interest or penalty due
Lower Paxton Township within 75 days after the last date prescribed
for filing the report of the tax liability or within 75 days after
the date the return or report of the liability due is filed, whichever
(2) Overpayments of interest or penalty shall not bear any interest.
(d) Acceptance of Refund Check. The taxpayer's acceptance
of CTCB's check shall not prejudice any right of the taxpayer to
claim any additional overpayment and interest thereon. Tender
of a refund check by CTCB shall be deemed to be acceptance of the
check by the taxpayer.
e) Definitions. As used in Section 3 above, the following
words and phrases shall have the following meanings:
Date of Overpayment: The later of the date paid or the date
tax is deemed to have been overpaid as follows:
- Any tax actually deducted and withheld at the source shall be
deemed to have been overpaid on the last day for filing the report
for the tax period, determined without regard to any extension
of time for filing.
- Any amount overpaid as estimated tax for the tax period shall
be deemed to have been overpaid on the last day for filing the
final report for the tax period, determined without regard to
any extension of time for filing.
- An overpayment made before the last day prescribed for payment
shall be deemed to have been paid on the last day.
- Any amount claimed to be overpaid with respect to which a lawful
administrative review or appellate procedure is initiated shall
be deemed to have been overpaid 60 days following the date of
initiation of the review or procedure.
- Any amount shown not to be due on an amended income or earned
income and net profits tax return shall be deemed to have been
overpaid 60 days following the date of filing of the amended income
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