In DaimlerChrysler Corporation v. Commonwealth, 885 A.2d 117, 121 (Pa. Cmwlth. 2005) (quoting Miller v. Stroud Township, 804 A.2d 749, 752 (Pa. Cmwlth. 2002), aff'd, 592 Pa. 612, 927 A.2d 201 (2007). The Courtdistinguished between a statute of limitations and a statute of repose in a tax refund case where the tax refund petition was required to be filed within three years of actual payment of the tax, interest or penalty. The difference between statutes of repose and statutes of limitations is that statutes of limitations are procedural-devices which bar recovery on a viable cause of action, where statutes of repose are substantive in nature because they extinguish a cause of action and preclude its revival. In addition, statutes of limitations begin to run from the time of an injurious occurrence or discovery of the same, whereas statutes of repose run for a statutorily determined period of time after a definitely established event independent of an injurious occurrence or discovery of the same. Applying the above principles to the present case, because it prescribes a "statutorily determined period of time after a definitely established event," that is, a definitive amount of time in which one has to file a request for a refund - three years within the actual payment of the tax, it is a statute of repose. . Because it is a statute of repose, taxpayers' rights to a refund are extinguished. . . .