Phila. Gas Works v. Commonwealth of PA (Majority Opinion)

State: Pennsylvania

Court: Pennsylvania Eastern District Court

Docket No: 1011 F.R. 1998

Case Date: 12/02/1999

Plaintiff: Phila. Gas Works

Defendant: Commonwealth of PA (Majority Opinion)

Preview:IN THE COMMONWEALTH COURT OF PENNSYLVANIA

PHILADELPHIA GAS WORKS TO THE USE OF THE CITY OF PHILADELPHIA, Petitioner v. COMMONWEALTH OF PENNSYLVANIA, Respondent BEFORE:

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No. 1011 F.R. 1998 Argued: October 7, 1999

HONORABLE DORIS A. SMITH, Judge HONORABLE BONNIE BRIGANCE LEADBETTER, Judge HONORABLE CHARLES P. MIRARCHI, JR., Senior Judge

OPINION BY SENIOR JUDGE MIRARCHI

FILED: December 2, 1999

The Philadelphia Gas Works (PGW) appeals from an order of the Board of Finance and Revenue (Board) that affirmed the decision of the Board of Appeals denying PGW's petition for refund, determining that PGW was not entitled to a refund of the sales taxes prepaid to the Commonwealth due to its failure to file the petition for refund within the time period set forth in Section 247 of the Tax Reform Code of 1971 (Tax Code), Act of March 4, 1971, P.L. 6, as amended, 72 P.S.

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