Mission Funding Alpha v. Commonwealth, Aplt.

Resolution of this appeal turns on the interpretation of the phrase “actual payment of tax” as used in section 3003.1 of the Tax Reform Code, 72 _ P.S. § 10003.1(a), governing petitions for refunds.1 I agree with .the Majority’s conclusion that this phrase is properly interpreted as referring to the date that payment is transferred from the taxpayer’s account to the Department of Revenue and accepted by it, and not, as the Commonwealth Court concluded, the date when the taxpayer files the annual tax report. See Majority Op. at 763. I also agree that in this case, the date of actual payment by…