The state Supreme Court has agreed to consider whether a three-year statute of limitations on requests for tax refunds outlined in the Philadelphia Code applies to business privilege tax overpayment credits.
On June 5, the justices granted allocatur in City of Philadelphia v. City of Philadelphia Tax Review Board on the specific issue of whether Commonwealth Court President Judge Dan Pellegrini was correct in his dissenting opinion in the case. Pellegrini had said that the majority’s holding, which allowed two companies seeking tax refunds to receive tax credits for overpayments, was “absurd” because it allowed taxpayers to pursue overpayments against Philadelphia “forever.”
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