Pennsylvania auditors have been given the authority to grant credits when it is found that the taxpayer has overpaid taxes.

For assessments issued on or after November 19, 2003, an auditor may grant a credit for overpayments. If the taxpayer believes that tax has been overpaid during the period under audit and the auditor will not grant a credit, the taxpayer must file a petition for refund within six months of the mailing date of the notice of assessment for the audit period. If a petition is not filed within this timeframe, the taxpayer forfeits the right to claim a refund or credit for the period that was audited. (Pennsylvania Sales Tax Bulletin 2004-02, May 3, 2004.)

Posted on June 15, 2004