OFFICIAL OPINION No. 13

OFFICIAL OPINION No. 13 Act of May 21, 1931, P. L. 149-The Liquid Fuels Tax Act-Reimbursement for fuels consumed in agricultural purposes. The Board of Finance and Revenue may consider a claim for reimbursement of tax paid on liquid fuels consumed in agricultural uses only when such claim is received or post-marked not later than September 30 for the preceding year ending June 30, and on a form furnished by the Board. Harrisburg, Pa., September 23, 1957. Honorable W. Ken Duffy, Secretary, Board of Finance and Revenue, Harrisburg, Pennsylvania. Sir: We have your request to be advised as to whether a "claim" for reimbursement of liquid fuels tax paid on certain agricultural uses must be filed with the Board of Finance and Revenue on or before September 30 on the form furnished by the Board. Section 17 of The Liquid Fuels Tax Act, Act of May 21, 1931, P. L. 149, as last amended by the Act of March 12, 1957, P. L. 8, 72 P. S. § 2611q, first provides that all claims for such reimbursement "shall be made upon a form to be furnished by the Board of Finance and Revenue" and then specifies what each such "claim" shall contain. Section 17 then provides: "* * * Every such claim shall be made annually for the preceding year ending on the thirtieth day of June and shall be submitted to the Board of Finance and Revenue not later than the thirtieth day of September of each year and the board shall refuse to consider any claim received or post- marked later than such date. * * * (Emphasis supplied) The foregoing language is clear and unambiguous, and makes Sep- tember 30 the mandatory deadline for filing "every such claim.'" It also prohibits the Board from considering "any claim" submitted after that date. The term "claim" refers back to the beginning of the paragraph, which requires that "All such claims for reimbursement shall be made upon a form to be furnished by the Board of Finance and Revenue." Since the Act requires the "claim" to be upon the forms furnished by the Board, obviously the "claim" is not filed timely with the Board unless it is submitted on the Board's form and is re- ceived or post-marked on or before September 30. Accordingly, you are advised that the Board may consider a claim for reimbursement of tax paid on liquid fuels consumed in agricultural 82 OPINIONS OF THE ATTORNEY GENERAL purposes only when such claim is received or post-marked not later than September 30 for the preceding year ending June 30, and on a form furnished by the Board. Very truly yours, DEPARTMENT OF JUSTICE, GEORGE w. KEITEL, Deputy Attorney General. THOMAS D. McBRIDE, Attorney General.