A Pennsylvania Commonwealth Court judge has ruled that Parx Casino in Bensalem is not entitled to either a refund or any future tax credits for an overpayment of gaming revenue taxes totaling more than $1.1 million.
Parx claims it overpaid on slot machine gross gaming revenue (GGR) from January 1, 2009, through January 4, 2011. The accounting error resulted in the casino sending the Pennsylvania Department of Revenue $1,122,654.89 too much.
Greenwood Gaming, parent company of Parx, filed a request with the state in June 2014 to recoup its tax overpayment. But in Pennsylvania, tax disputes must be received within three years of the filing. Commonwealth Court Judge Kevin Brobson held the company was late in filing for the refund, and as a result is entitled neither to a refund or a credit.
“Commonwealth’s position and held that Taxpayer’s petition for refund was untimely,” Brobson wrote. “The remaining question posed by Taxpayer’s exceptions is whether the emphasis that Taxpayer places on the substantive source for the credit it sought from the Department in this matter … warrants a different result from that set forth in the Court’s Memorandum Opinion. It does not. Taxpayer’s exceptions are denied.”
The decision closes a five-year court battle for Greenwood Gaming, which has not indicated it will appeal the decision.
