(A) Taxpayer request for refund of overpayments. Any taxpayer who has made an overpayment of tax to the borough may file a written request with the Tax Collector for a refund or credit. A request for refund shall be made within three years of the due date for filing the tax return (as extended), or one year after actual payment of the tax, whichever is later. If no return (or report) is required, the request shall be made within three years after the due date for payment of the tax or within one year after actual payment of the tax, whichever is later. A request for refund shall not be considered complete and filed unless and until all information necessary for the borough to determine the merits of the request have been received by the borough.
(1) Overpayment on tax return. For purposes of this section, a tax return filed by the taxpayer with the borough 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) Refund request not a petition for appeal. A request for refund under this section shall not be considered a petition for administrative appeal and shall not preclude a taxpayer from submitting a petition for administrative appeal. See § 36.121.
(3) Refund after notice of assessment. For amounts paid as a result of a notice asserting or informing a taxpayer of an underpayment, a written request for refund shall be filed with the borough within one year of the date of the payment.
(B) Interest on overpayments. All overpayments of tax due to the borough shall bear simple interest from the date of the overpayment until the date of resolution. (See 53 Pa.C.S. § 8426.)
(1) Rate of interest. Interest on overpayments shall be allowed and paid at the same rate as the Commonwealth is required to pay pursuant to 72 P.S. § 806.1, known as the Fiscal Code, or any successor statute governing such rate of interest.
(2) Seventy-five days before interest accrues. No interest shall be allowed if an overpayment is refunded (or applied against any other tax, interest or penalty due the borough) 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.
(3) No interest on overpayments of interest and penalty. Overpayments of interest or penalty shall not bear any interest.
(C) Acceptance of refund check. The taxpayer’s acceptance of the borough’s refund check shall not prejudice any right of the taxpayer to claim any additional overpayment and interest thereon. Tender of a refund check by the borough shall be deemed to be acceptance of the check by the taxpayer.
(Ord. 2015-5, passed 4-28-2015)