O'Boyles Ice Cream Island, Inc. v. Commonwealth

I respectfully dissent. As the majority recognizes, this is a case of first impression involving the interpretation of Section 8 of the Act of December 9,1982, P.L. 1057, No. 248 (Act 248) which is a limitation upon Section 3 of Act 248 *380which amends Section 806.1 of the Fiscal Code,1 72 P.S. § 806.1, a provision which authorizes payment of simple interest by the Commonwealth upon an overpayment to the Commonwealth of any tax. This amended provision indicates legislative recognition of the obvious unfairness of not allowing interest on taxpayer overpayments.

The first sentence of Section 8 of…