General Information
Board Members
Jacqueline A. Cook (Chair - Designee for the State Treasurer)
Paul J. Gitnik (Member)
David R. Kraus (Member)
Ex Parte Communications Prohibited
The law prohibits Board members and Board staff from participating in any ex parte communications with a taxpayer or their representative or the Department of Revenue regarding the merits of any tax appeal pending before the Board.
A copy of the Board’s Ex Parte Regulations are available in Chapter 702, Subchapter D (PDF)
New! Mediated Settlement or Compromise
It is the Board’s policy to encourage settlements as a judicious means of resolving tax matters thereby reducing the costs associated with potential litigation. You may request a settlement of your appeal, either on your own directly with Revenue, or with the assistance of a mediator, at no additional cost, by completing the appropriate forms on the Tax Appeal Portal.
Published Decisions in Searchable Database
Decisions of the Board, including dissenting opinions, are published (after deletion of certain confidential information) on a publicly accessible, searchable, internet website. The database does not contain any decisions until after April 1, 2014.
https://bfrcases.patreasury.gov/DecisionSearch

Public Hearings
BF&R hearings are open to the public. Hearings are offered in person or via videoconference using Microsoft Teams. (Using the Hearing Reply Form, the parties will decide which option they prefer.)
The public is welcome to attend in-person hearings (photo ID is required at the security desk) and may observe hearings on Teams by visiting the BF&R calendar, then clicking on “Hearing Schedule,” and finally either clicking on the “Teams Meeting” link or calling in to the designated telephone number.
Please review the BF&R Remote Public Hearing Protocols and Instructions.
NOTE: There should be no expectation of privacy as to matters openly discussed during public sessions of the Board of Finance & Revenue. Notice of these meetings is publicly advertised pursuant to the requirements of the Sunshine Act. The agenda, minutes, votes and proceedings of public sessions of the Board of Finance & Revenue are recorded and are public records, subject to Pennsylvania’s Right-to-Know Law. All attorneys, taxpayer representatives and persons testifying before the Board of Finance & Revenue are responsible for maintaining the confidentiality of any personal taxpayer information, including tax identification numbers. If the disclosure of confidential information is necessary, it is the obligation of any attorney, taxpayer representative or person testifying before the Board to request the confidential information to be heard in executive session of the Board.
Submitting Documents
All tax appeal documents should be uploaded through the new Tax Appeal Portal. If you are uploading Liquid Fuels Refund documents, please go the Liquid Fuels tab, above.
Appeal to Court
Decisions from the Board may be appealed to the Commonwealth Court and will be heard de novo (i.e., no formal record, such as a transcript, will be made before the Board).
How To File a Petition
The BF&R Tax Appeal Portal should be used to initiate an appeal to the BF&R for:
- (1) review of a decision made by the Pennsylvania Department of Revenue, Board of Appeals, or
- (2) refund of monies paid to an agency of the Commonwealth other than the Pennsylvania Department of Revenue.
To access the Portal, you must register for an account, select a password and verify your password. You may perform other tax-related functions on the Portal such as upload additional documents, request a hearing continuance or appoint a new representative. If you are unable to use the Portal, please contact us at bfr@patreasury.gov.
All petitions and supporting documentation filed at BF&R must be simultaneously provided to the Department of Revenue at: RA-RVOCCBFRNOTIF@pa.gov.
Liquid Fuels
Eligible farmers, first responders, municipalities and non-profit schools may apply for refunds of liquid fuel taxes paid. The Board returned more than $20 million in liquid fuel tax refunds each year.
Who is eligible?
A qualified agricultural producer who uses liquid fuels – such as gasoline or undyed diesel – as part of his or her production operation is eligible to apply for a refund. NOTE: YOU MAY ONLY RECEIVE A REFUND FOR ELIGIBLE FUEL PURCHASED WITHIN A 25 MILE RADIUS. Trucks, pickups, cargo vans, as well as machinery that requires fuel to operate, are eligible.
Volunteer fire, ambulance, and rescue squads incorporated as a non-profit are also eligible for this refund for liquid fuels taxes on gasoline and clear diesel. Squads must provide a copy of their Articles of Incorporation or Charter as well as proof of liquid fuels tax payment when applying for the refund.
Political subdivisions, non-public schools and non-profit schools may also be eligible for liquid fuels tax refunds, however the deadline for these groups to apply is March 31.
Submitting Documents
To allow for large files to be transferred more efficiently, BF&R has established a new drop-off system explained in detail here.
Application Deadlines
- Agriculture, Volunteer Fire Companies and Ambulance Service Providers, Aviation Claim forms are mailed by the end of June (Must be postmarked by September 30).
- Political Subdivisions (municipalities and local governments), Non-public/Non-profit Schools, Pennsylvania Government Agency Claim forms are mailed by the end of December (Must be postmarked by March 31).
- Government Aviation, United States Government Agency Claim forms are mailed in December (No deadline for filing, can file at any time for the previous 12 month period).
Statutory Meeting
The Board is required by the Fiscal Code to establish the interest rates on all State deposits every six months. In addition, meeting agendas typically include reports on petitions filed, pending litigation, and compromises, as well as liquid fuels tax refunds issued to farmers, volunteer fire companies, ambulance and rescue squads, and political subdivisions.
Date: 12/11/2024 Meeting
Meeting Minutes:
Date: 6/12/2024 Meeting
Meeting Minutes:
Statutory Reports
Current Statutory Report: December 2024