SOLAR TURBINES INC. v. COM. OF PA


841 A.2d 626 (2004)

SOLAR TURBINES INCORPORATED, Petitioner v. COMMONWEALTH of Pennsylvania, Respondent. Solar Turbines Incorporated, Petitioner v. Commonwealth of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided January 23, 2004.


Attorney(s) appearing for the Case

William T. Hawke, Harrisburg, for petitioner.

John J. Butchar, Harrisburg, for respondent.

BEFORE: COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, PELLEGRINI, Judge, FRIEDMAN, Judge, COHN, Judge, and SIMPSON, Judge.


OPINION BY Judge FRIEDMAN.

Before the court en banc are the exceptions of Solar Turbines, Inc., (Solar) from the February 4, 2003, opinion and order of this court, which affirmed the January 24, 2001, orders of the Board of Finance and Revenue denying Solar's petitions for refunds of Utilities Gross Receipts Tax (Tax) payments for the years 1997 and 1998. The Tax is imposed pursuant to section 1101(b) of the Tax Reform Code of 1971 (Tax Code), Act of March 4, 1971...

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