Legal Opinion
Quest Diagnostics Venture, LLC v. Commonwealth
Commonwealth Court of Pennsylvania
Decided June 9, 2015PublishedCited by 16 opinions
1Opinion of the Court
OPINION BY
Judge BONNIE BRIGANCE LEADBETTER.
Quest Diagnostics Venture, LLC (Quest) petitions for review of the order of the Board of Finance and Revenue that affirmed the decision of the Board of Appeals dismissing, as untimely, Quest’s petition seeking a refund of the Pennsylvania capital stock tax (franchise tax) paid for the tax year 2007.
Quest questions (1) whether its amended report filed for the tax year 2007 should be treated as a petition for refund timely filed under Section 3003.1(a) of the Tax Reform Code of 1971 (Tax Reform Code), Act of March 4, 1971, P.L. 6, as amended, added by…
2Cases cited16 opinions
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- Philadelphia Gas Works Ex Rel. City of Philadelphia v. CommonwealthCommonwealth Court of Pennsylvania · 1999
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- Workmen's Compensation Appeal Board v. Bellefonte Area School DistrictSupreme Court of Pennsylvania · 1994
- Uber v. SLIPPERY ROCK UNIVERSITY OF PA.Commonwealth Court of Pennsylvania · 2005
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3Cited by16 opinions
- Mission Funding Alpha v. Commonwealth of PACommonwealth Court of Pennsylvania · 2015
- R.M. Kerr v. Commonwealth of PACommonwealth Court of Pennsylvania · 2018
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- D&R Sports, Inc. v. Com. of PACommonwealth Court of Pennsylvania · 2020
- E. Torres v. Com. of PACommonwealth Court of Pennsylvania · 2020
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