Pennsylvania Code
Title 210 - APPELLATE PROCEDURE
Part I - RULES OF APPELLATE PROCEDURE
Article II - APPELLATE PROCEDURE
Chapter 17 - EFFECT OF APPEALS; SUPERSEDEAS AND STAYS
STAY PENDING ACTION ON PETITION FOR REVIEW
Rule 1782 - Security on Review in Tax Matters
Current through Register Vol. 54, No. 52, December 28, 2024
(a) General Rule.-A petition for review of an order of the Board of Finance and Revenue in a tax matter shall, unless otherwise ordered pursuant to this chapter, operate as a supersedeas upon the filing with the Prothonotary of the Commonwealth Court of appropriate security in the amount of 120% of the amount of taxes and penalty found due by the Board and remaining unpaid.
(b) Form of bond.-A bond under this rule may be in substantially the following form:
[Caption]
Petitioner, having sought review of an order of the Board of Finance and Revenue entered (or deemed entered) in this matter on the day of, 19, and having procured the execution of this instrument for the purpose of complying with the Pennsylvania Rules of Appellate Procedure, the undersigned surety acknowledges itself bound and indebted to the Commonwealth of Pennsylvania in the amount of $(), which is 120% of the sum of $ ___ (taxes found due) and $() (penalty found due), the amount of taxes and penalty found due by the Board and remaining unpaid in this matter, to be paid as required by law.
Upon conclusion of this matter, if the petitioner satisfies the above identified order or any court order modifying or affirming that order and pays all costs, interest and any damages for delay that may be awarded, this obligation shall be void; otherwise it shall remain in full force.
Date ____________
______________________________________
(Name of Surety)
By
______________________________________
(Name and Title of Authorized Signatory)
The requirement of a bond for costs only (as where the full amount of the tax found due below has already been paid) has been eliminated.
