The Pennsylvania Commonwealth Court found that while a three-year statute of limitations generally governs the time for taxpayers to file a refund, a separate, more specific statute of limitations applies when a corporate taxpayer’s request for a refund is precipitated by a change to taxable income made by the IRS. The Court explained that the more specific statute of limitations provision prevails because it is an exception to the general rule. Accordingly, the Court overruled the Pennsylvania Board of Appeals and the Board of Finance and Revenue’s decision that the taxpayer’s refund request was untimely. However, the Court remanded the case to the Board of Finance and Revenue to determine the appropriate definition for “taxable income” that would trigger the Department to adjust its records and confirm to the revised tax.