Subchapter E. REQUEST FOR RECONSIDERATION
Sec.
703.41. Request for reconsideration.
703.42. Time for filing request for reconsideration and extension.
703.43. Filing a request for reconsideration.
703.44. Board’s response to request for reconsideration.
703.45. Appeal rights.§ 703.41. Request for reconsideration.
(a) Basis of request for reconsideration. A request for reconsideration may be filed by a party to object to a Board order due to the Board’s alleged failure to address an issue raised in the appeal, error of law or fact, or computational error. A request for reconsideration will not be granted to review issues or arguments not raised before the Board or to review a submission that was not previously submitted. Neither the sufficiency of the submission nor a determination as to whether a party satisfied its burden of proof is a basis for a reconsideration.
(b) Supersession. Subsection (a) supersedes 1 Pa. Code § § 35.231—35.233 and 35.241 (relating to reopening and rehearing).
§ 703.42. Time for filing request for reconsideration and extension.
(a) A request for reconsideration shall be filed by a party and provided to the other party within 15 days from the mailing date indicated on the order. When necessary, a request for reconsideration will serve as an automatic request for an extension of time under section 2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. § 9704(f)(1)).
(b) Subsection (a) supersedes 1 Pa. Code § 35.241 (relating to application for rehearing or reconsideration).
§ 703.43. Filing a request for reconsideration.
(a) Request for reconsideration. A request for reconsideration must be concise and identify the alleged error.
(b) Manner of filing. A request for reconsideration shall be submitted to the Board and the opposing party utilizing a method in § 702.4 (relating to filing generally).
(c) Supersession. Subsections (a) and (b) supersede 1 Pa. Code § 35.241 (relating to application for rehearing or reconsideration).
§ 703.44. Board’s response to request for reconsideration.
The Board will respond to all requests for reconsideration by either granting or denying the request. If the Board grants a request for reconsideration the Board will issue a letter to both parties setting forth any future applicable deadlines. In all cases for which a reconsideration request is granted, the Board will subsequently issue a reconsidered order.
§ 703.45. Appeal rights.
(a) Appeal rights. A request for reconsideration is not a substitute for a court appeal. When the Board denies the request for reconsideration the Board’s original order is a ‘‘final order’’ for purposes of appeal to Commonwealth Court within the time specified by Pennsylvania Rule of Appellate Procedure 1571(b) (relating to determinations of the Board of Finance and Revenue). When the Board grants a request for reconsideration the time period for filing an appeal is stayed until the Board issues a reconsidered order. The reconsidered order will replace the original order and will be a ‘‘final order’’ appealable to Commonwealth Court within the time specified by Pennsylvania Rule of Appellate Procedure 1571(b).
(b) Supersession. Subsection (a) supersedes 1 Pa. Code § § 31.14, 35.190, 35.225, 35.226 and 35.251.
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