SENATE AMENDED
PRIOR PRINTER'S NOS. 33, 2173 PRINTER'S NO. 2317
No. 31 Session of 1989
INTRODUCED BY LLOYD, WOGAN, HALUSKA, GIGLIOTTI, VEON, NAHILL,
BUSH, G. SNYDER, MRKONIC, THOMAS, COY, TIGUE, RAYMOND, NOYE,
CAWLEY, STUBAN, VAN HORNE, ITKIN, COLAIZZO, TRICH, PETRARCA,
CAPPABIANCA, BELARDI AND JAMES, JANUARY 18, 1989
SENATOR TILGHMAN, APPROPRIATIONS, IN SENATE, RE-REPORTED
AS AMENDED, JUNE 29, 1989
AN ACT
1 Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2 as amended, "An act relating to the finances of the State
3 government; providing for the settlement, assessment,
4 collection, and lien of taxes, bonus, and all other accounts
5 due the Commonwealth, the collection and recovery of fees and
6 other money or property due or belonging to the Commonwealth,
7 or any agency thereof, including escheated property and the
8 proceeds of its sale, the custody and disbursement or other
9 disposition of funds and securities belonging to or in the
10 possession of the Commonwealth, and the settlement of claims
11 against the Commonwealth, the resettlement of accounts and
12 appeals to the courts, refunds of moneys erroneously paid to
13 the Commonwealth, auditing the accounts of the Commonwealth
14 and all agencies thereof, of all public officers collecting
15 moneys payable to the Commonwealth, or any agency thereof,
16 and all receipts of appropriations from the Commonwealth,
17 authorizing the Commonwealth to issue tax anticipation notes
18 to defray current expenses, implementing the provisions of
19 section 7(a) of Article VIII of the Constitution of
20 Pennsylvania authorizing and restricting the incurring of
21 certain debt and imposing penalties; affecting every
22 department, board, commission, and officer of the State
23 government, every political subdivision of the State, and
24 certain officers of such subdivisions, every person,
25 association, and corporation required to pay, assess, or
26 collect taxes, or to make returns or reports under the laws
27 imposing taxes for State purposes, or to pay license fees or
28 other moneys to the Commonwealth, or any agency thereof,
29 every State depository and every debtor or creditor of the
30 Commonwealth," requiring the Board of Finance and Revenue to
1 issue written opinions to accompany its decisions. and <--
2 further providing for requisitions out of any fund in the
3 State Treasury.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. The act of April 9, 1929 (P.L.343, No.176), known
7 as The Fiscal Code, is amended by adding a section to read:
8 Section 503.1. Written Decisions.--(a) Whenever the Board
9 of Finance and Revenue grants or denies a petition for review or
10 a petition for refund, in whole or in part, the board shall
11 provide written notice of the decision to the petitioner. If the
12 decision denies a petition in whole or in part, the written
13 notice shall advise the petitioner of the procedure by which the
14 petitioner may obtain a written order pursuant to this section.
15 (b) Whenever the board denies a petition for review or a
16 petition for refund, in whole or in part, the board, at the
17 petitioner's request, shall issue a written order which sets
18 forth the decision on the petition, summarizes the relevant
19 factual and legal issues and explains the rationale upon which
20 the decision is based. For purposes of an appeal from a decision
21 of the board, the board shall not be deemed to have issued a
22 final order until it has issued the written order requested by
23 the petitioner.
24 (c) In addition to the requirements of subsections (a) and
25 (b), the board, with the approval of a majority of its members,
26 shall permit the publication of any significant decision which
27 grants or denies a petition for review or a petition for refund
28 in whole or in part. Prior to such publication, the board shall
29 edit the decision to delete any confidential tax information.
30 The disclosure of any remaining information shall be deemed not
31 to violate section 731 of this act. In determining if a decision
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1 is significant for the purposes of this subsection, the board
2 shall consider the following:
3 (1) Whether the decision is one of first impression for the
4 board.
5 (2) Whether the decision is contrary to prior board
6 decisions.
7 (3) Whether the decision reverses Department of Revenue
8 policy.
9 (4) Whether the decision involves a unique legal issue or
10 factual situation.
11 (5) Whether the decision could reduce the number of
12 potential petitions in the future by setting forth the board's
13 position on a particular issue.
14 (6) Whether the decision could serve an educational purpose
15 by providing guidance regarding tax matters.
16 (7) Whether the decision could have a substantial fiscal
17 impact for the Commonwealth.
18 Section 2. Section 1501 of the act, amended March 18, 1971 <--
19 (P.L.109, No.4) and July 26, 1973 (P.L.223, No.56) and repealed
20 in part April 28, 1978 (P.L.202, No.53), is amended to read:
21 Section 1501. Requisitions.--No money shall be paid out of
22 any fund in the State Treasury, except [(1)] the State Workmen's
23 Insurance Fund, [and except (2) the Surplus Commodities Stamp
24 Fund,] until a requisition therefor shall have been presented to
25 or prepared by the State Treasurer.
26 For money appropriated to the Governor or to the Executive
27 Board, the Governor shall prepare requisitions and present them
28 to the Treasury Department.
29 For money appropriated to the Lieutenant Governor he shall
30 prepare requisitions and present them to the Treasury
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1 Department.
2 For money appropriated to administrative departments, or to
3 independent administrative boards or commissions, the respective
4 departments, boards, or commissions, shall [prepare their
5 requisitions, with the written approval of their respective
6 department heads and departmental comptrollers noted thereon,
7 and present] review and, upon approval, transmit invoices to
8 their respective departmental comptroller who, upon approval,
9 shall prepare and approve the necessary requisitions and
10 transmit them to the Treasury Department.
11 For money appropriated to departmental administrative boards
12 or commissions, or advisory boards or commissions, such boards
13 or commissions shall [prepare requisitions, and forward them]
14 review and, upon approval, forward invoices to the departments
15 with which they are respectively connected. Such departments, if
16 they approve the [requisitions, shall so signify in writing, and
17 shall transmit them to the Treasury Department. No requisition
18 of a departmental administrative board or commission, or of an
19 advisory board or commission, shall be valid without the
20 approval in writing of the head and the comptroller of the
21 department with which such board or commission is connected]
22 invoices, shall transmit them to the departmental comptroller
23 who, upon approval, shall prepare and approve the necessary
24 requisitions and transmit them to the Treasury Department.
25 For money appropriated to a person, association, corporation,
26 or agency, not a part of the executive branch of the State
27 Government, the person, association, corporation, or agency, to
28 whom or to which the appropriation was made, shall prepare
29 requisitions and present them to the Treasury Department, but
30 whenever, in any such case, any other act of Assembly requires
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1 the requisition to be approved by an administrative department
2 of the State Government, other than the Treasury Department, it
3 shall be forwarded to the Treasury Department through such other
4 administrative department.
5 For money appropriated for a purpose, without designation of
6 the expending agency, the Treasury Department shall prepare
7 requisitions except as to appropriations for the purposes of the
8 judiciary for which the Court Administrator of Pennsylvania
9 shall prepare, supervise or delegate preparation of requisitions
10 and present them to the Treasury Department. Such requisitions
11 shall include those for the payment of the salaries,
12 compensations and expenses of all justices, judges, district
13 justices, employes, boards, commissions and other agencies of
14 the judicial department who are paid from Commonwealth
15 appropriations.
16 Section 3. This act shall take effect as follows:
17 (1) Section 2 shall take effect immediately.
18 (2) The remainder of this act shall take effect in 60
19 days.
20 SECTION 2. THIS ACT SHALL TAKE EFFECT IN 60 DAYS. <--
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