"You are entitled to receive a disclosure statement that sets
forth a written explanation of your rights with regard to the assessment,
audit, determination, review, appeal, enforcement, refund and collection
of any local taxes by calling the Lower Mount Bethel Township Tax
Collector Joann Palmeri at (610) 252-7448 during the hours of 9:00
a.m. through 5:00 p.m. on any weekday other than a holiday.
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"You may request a copy in person, by telephone or by mailing
a request to the following address: Alpha Avenue, Martins Creek, Pennsylvania
18063."
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(1)
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Any tax actually deducted and withheld at the source shall be
deemed to have been overpaid on the last day for filing the report
for the tax period, determined without regard to any extension of
time for filing.
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(2)
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Any amount overpaid as estimated tax for the tax period shall
be deemed to have been overpaid on the last day for filing the final
report for the tax period, determined without regard to any extension
of time or filing.
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(3)
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An overpayment made before the last day prescribed for payment
shall be deemed to have been paid on the last day.
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(4)
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Any amount claimed to be overpaid with respect to which a lawful
administrative review or appellate procedure is initiated shall be
deemed to have been overpaid 60 days following the date of initiation
of the review or procedure.
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(5)
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Any amount shown not to be due on an amended income or earned
income and net profits tax return shall be deemed to have been overpaid
60 days following the date of filing of the amended income tax return.
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(1)
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For a cash refund, a date preceding the date of the refund check
by not more than 30 days.
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(2)
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For a credit for an overpayment:
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(a)
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The date of the Tax Administrator's notice to the taxpayer
of the determination of the credit.
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(b)
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The due date for payment of the eligible tax against which the
credit is applied, whichever first occurs. For a cash refund of a
previously determined credit, interest shall be paid on the amount
of the credit from a date 90 days after the filing of a request to
convert the credit to a cash refund to a date preceding the date of
the refund check by not more than 30 days, whether or not the refund
check is accepted by the taxpayer after tender.
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