Pennsylvania Act 1947-165 — RELATING TO TAXATION: REFUNDS UNDER DOCUMENT STAMP TAX

Act text

RELATING TO TAXATION: REFUNDS UNDER DOCUMENT STAMP TAX
                  Act of May 31, 1947, P.L. 362, No. 165              Cl. 72
                                  AN ACT

     Authorizing and directing the Board of Finance and Revenue of
        the Commonwealth of Pennsylvania to hear and determine
        petitions for refund of certain moneys paid into the State
        Treasury for documentary stamps under the "Documentary Stamp
        Tax Act," approved the sixteenth day of May, one thousand
        nine hundred thirty-five (Pamphlet Laws 203), and prescribing
        a limitation period within which such petitions must be
        filed.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  The Board of Finance and Revenue of the
     Commonwealth of Pennsylvania shall have the power and it shall
     be its duty to hear and determine any petition for the refund of
     moneys paid into the State Treasury under the provisions of the
     "Documentary Stamp Tax Act," approved the sixteenth day of May,
     one thousand nine hundred thirty-five (Pamphlet Laws 203), for
     documentary stamps which were not sold or used during the
     effective period of said act, provided such petition for refund
     is filed with the Board of Finance and Revenue within one year
     of the effective date of this act.
        Section 2.  Any refunds allowed by the Board of Finance and
     Revenue of moneys paid into the State Treasury under the
     "Documentary Stamp Tax Act," approved the sixteenth day of May,
     one thousand nine hundred thirty-five (Pamphlet Laws 203), shall
     be paid out of appropriations heretofore or hereafter made for
     such purpose.
        Section 3.  The provisions of this act shall become effective
     immediately upon final enactment.