61 Pa. Code § 303.12 : REVENUE — Department of Revenue — Liquid Fuels Tax — TAX REFUNDS FOR POLITICAL SUBDIVISIONS —REFUND PROCEDURE — Claims

Claims for refunds by political subdivisions shall be made annually, ending December 31, and shall be submitted to the Board not later than March 31, of the succeeding year: and the Board will refuse to consider a claim received or postmarked after that date.

61 Pa. Code § 303.12