PHILADELPHIA GAS WORKS v. COM.


741 A.2d 841 (1999)

PHILADELPHIA GAS WORKS to the Use of the CITY OF PHILADELPHIA, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided December 2, 1999.


Attorney(s) appearing for the Case

Michael P. Weinstein, Philadelphia, for petitioner.

Carol L. Weitzel, Chief Deputy Atty. General, Harrisburg, for respondent.

Before SMITH, J., LEADBETTER, J. and MIRARCHI, Jr., Senior Judge.


MIRARCHI, Senior Judge.

The Philadelphia Gas Works (PGW) appeals from an order of the Board of Finance and Revenue (Board) that affirmed the decision of the Board of Appeals denying PGW's petition for refund, determining that PGW was not entitled to a refund of the sales taxes prepaid to the Commonwealth due to its failure to file the petition for refund within the time period set forth in Section 247 of the Tax Reform Code...

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