§ 702.3. Definitions.
(a) The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise:
Board—The Board of Finance and Revenue.
Board’s web site—www.patreasury.gov.
Business day—A day on which the Board’s office is open excluding Saturdays, Sundays or legal holidays.
Chairperson—The State Treasurer or the State Treasurer’s designee.
Confidential proprietary information—The term as defined in section 102 of the Right-to-Know Law (65 P.S. § 67.102).
Department—The Department of Revenue of the Commonwealth.
Electronic delivery—A method of dispatching or receiving a submittal by electronic means such as e-mail, facsimile or the Board’s electronic filing system.
Order—A decision by the Board that becomes final unless a timely request for reconsideration is filed by a party and is timely granted by the Board.
Party—A petitioner seeking relief or a remedy before the Board and the Commonwealth agency against whom the petitioner seeks relief or a remedy.
Personal financial information—The term as defined in section 102 of the Right-to-Know Law.
Petition—An application to the Board in which petitioner seeks relief or remedy.
Petitioner—A taxpayer or other claimant.
Proceeding—Any matter before the Board, including a petition, hearing or claim.
Right-to-Know Law—65 P.S. § § 67.101—67.3104.
Secretary—The secretary of the Board of Finance and Revenue, who is the Board officer with whom submissions are filed and by whom official records are kept.
Staff—The attorneys, nonattorney tax petition reviewers and administrative personnel employed to support the Board in the performance of its duties and responsibilities.
Submission—A document or evidence submitted to the Board by a party to support its claim.
Trade secret—The term as defined in section 102 of the Right-to-Know Law.(b) Subsection (a) supersedes 1 Pa. Code § 31.3 (relating to definitions).
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