DEPARTMENT OF PUBLIC WORKS v. COMMONWEALTH

No. 473 F.R. 2015.

222 A.3d 450 (2019)

ALLEGHENY COUNTY DEPARTMENT OF PUBLIC WORKS, Petitioner, v. COMMONWEALTH of Pennsylvania, Respondent.

Commonwealth Court of Pennsylvania.

Decided October 24, 2019.


Attorney(s) appearing for the Case

Allan J. Opsitnick , Pittsburgh, for Petitioner.

James D. Harrison , Deputy Attorney General, Harrisburg, for Respondent.

BEFORE: HONORABLE P. KEVIN BROBSON, Judge, HONORABLE CHRISTINE FIZZANO CANNON, Judge, HONORABLE ROBERT SIMPSON, Senior Judge.


Allegheny County Department of Public Works (Public Works) petitions for review from an order of the Board of Finance and Revenue (Board) dated July 16, 2015 denying its petitions seeking refunds for taxes paid pursuant to the Liquid Fuels and Fuels Tax Act (Act), 75 Pa.C.S. §§ 9001-9022, for the years...

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