The Board of Finance and Revenue (BF&R) is a Pennsylvania tax appeal board that hears and decides appeals involving tax matters, including, sales and use tax, corporate tax, personal income tax and other miscellaneous taxes. It is generally the second level of appeal, reviewing decisions of the Department of Revenue’s Board of Appeals.
BF&R also selects depositories for Commonwealth funds and biannually determines the interest rate for Commonwealth deposits.
A separate section of BF&R, Liquid Fuels, processes refunds of taxes paid on liquid fuels for various entities as designated by statute (i.e., agricultural producers, volunteer fire and ambulance services, municipalities, and non-profit school).
