§ 163-31. Determinations by Department of Revenue.

Whenever the amount of tax due to the Commonwealth of Pennsylvania pursuant to 72 P.S. § 8101-C et seq., upon final determination, redetermination or review by the Department of Revenue, is more than the amount actually paid to the commonwealth on account thereof, such amount, including all interest or penalties thereon, shall be deemed to be the amount due and payable to the township pursuant to this article and shall be collectible by the Recorder of Deeds upon rerecording as hereinafter provided. If the amount of such tax as finally determined is less than the amount actually paid, then upon application to the township together with proof of payment and final determination by the Department of Revenue, the township shall refund such portion of the overpayment that the township actually received. All applications for refunds must be received by the township within two years of the date of payment for which a refund is requested.