# 53 Pa.C.S. § 8425: Refunds of overpayments

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8425

## Section

- **Citation:** 53 Pa.C.S. § 8425
- **Heading:** Refunds of overpayments
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 53 / Chapter 84 / Section 8425

## Text

(a) General rule.--A taxpayer who has paid an eligible tax to a local taxing authority may file a written request with the local taxing authority for refund or credit of the eligible tax. A request for refund shall be made within three years of the due date for filing the report as extended or one year after actual payment of the eligible tax, whichever is later. If no report is required, the request shall be made within three years after the due date for payment of the eligible tax or within

one year after actual payment of the eligible tax, whichever is later.

(1) For purposes of this section, a tax return filed by the taxpayer with the local taxing authority 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 under this section shall not be considered a petition under section 8430 (relating to administrative appeals) and shall not preclude a taxpayer from submitting a petition under section 8431 (relating to petitions).

(b) Notice of underpayment.--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 local taxing authority within one year of the date of the payment.

## Nearby sections

- [53 Pa.C.S. § 8401 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8401.md)
- [53 Pa.C.S. § 8402 Scope and limitations.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8402.md)
- [53 Pa.C.S. § 8403 Preemption.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8403.md)
- [53 Pa.C.S. § 8404 Certain rates of taxation limited.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8404.md)
- [53 Pa.C.S. § 8405 Applicability.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8405.md)
- [53 Pa.C.S. § 8421 Short title of subchapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8421.md)
- [53 Pa.C.S. § 8422 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8422.md)
- [53 Pa.C.S. § 8423 Disclosure statement.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8423.md)
- [53 Pa.C.S. § 8424 Requirements for requests.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8424.md)
- [53 Pa.C.S. § 8425 Refunds of overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8425.md)
- [53 Pa.C.S. § 8426 Interest on overpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8426.md)
- [53 Pa.C.S. § 8427 Notice of basis of underpayment.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8427.md)
- [53 Pa.C.S. § 8428 Abatement of certain interest and penalty.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8428.md)
- [53 Pa.C.S. § 8429 Application of payments.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8429.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C84_S8425. Check the current official text before relying on it. Not legal advice.