LOWER PAXTON
LOWER PAXTON
LOWER PAXTON
Lower Paxton Township
425 Prince Street
Harrisburg, PA 17109
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Frequently Called Numbers
Main Switchboard

(717) 657-5600

Police Department
non-emergancy

(717) 657-5656

Public Works Department

(717) 657-5615

Sewer Department

(717) 657-5617

Parks and Recreation Department

(717) 657-5635

Supervisor's Voice Mail

(717) 724-8327

Office Hours
M-F 8am-5pm

Taxpayer Bill of Rights

  1. 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.
  2. 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.

(c) Exceptions.

(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 is later.

(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:

  1. 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.
  2. 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.
  3. An overpayment made before the last day prescribed for payment shall be deemed to have been paid on the last day.
  4. 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.
  5. 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 tax return.

 

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