PRINTER'S NO. 1831
No. 1523 Session of 1977
INTRODUCED BY RICHARDSON AND WHITE, JULY 25, 1977
REFERRED TO COMMITTEE ON JUDICIARY, JULY 25, 1977
AN ACT
1 Amending the act of June 15, 1961 (P.L.373, No.207), entitled
2 "An act providing for the imposition of certain taxes upon
3 the transfer of property passing from a decedent who was a
4 resident of the Commonwealth at the time of his death or
5 presumed death and of property having its situs in the
6 Commonwealth of a decedent who was a nonresident of the
7 Commonwealth at the time of his death or presumed death;
8 imposing additional taxes to equal Federal Estate Tax
9 Credits; defining and taxing certain transfers made in
10 contemplation of death, or to take effect in possession or
11 enjoyment at or after death; defining as a transfer and
12 taxing the right of survivorship in certain property as to
13 which such right exists; defining and exempting from tax,
14 transfers to certain persons or for certain purposes or of
15 certain property; providing for the valuation of property and
16 interests in property, the transfer of which is subject to
17 tax; defining and allowing deductions from the value of
18 property, the transfer of which is subject to tax; providing
19 for the persons ultimately liable for taxes in the absence of
20 a direction by the decedent to the contrary; providing for
21 the reporting of transfers and collection of taxes; imposing
22 penalties upon banks or other financial institutions for
23 failure to give notice to the Department of Revenue of the
24 death of a party to a joint or trust deposit therein and upon
25 persons who fail to file tax returns and documents; providing
26 for the compromise of taxes in the case of alleged
27 nonresidents of the Commonwealth; making it unlawful for any
28 person to make a false return or report; providing for liens
29 upon real property, the transfer of which is subject to tax,
30 and release thereof; authorizing the Secretary of Revenue to
31 bring suits in other jurisdictions for the collection of
32 taxes, and authorizing officials of other jurisdictions to
33 bring suits in the Commonwealth for the collection of death
34 taxes imposed by their jurisdictions; providing for the
35 refund of taxes to which the Commonwealth is not rightfully
1 or equitably entitled; providing for appeals and protests
2 from the imposition of taxes; regulating the entry into safe
3 deposit boxes of a decedent by certain persons, and providing
4 penalties; dealing with the jurisdiction, powers and
5 procedure of the orphans' court, Secretary of Revenue,
6 Department of Revenue, Attorney General, and register of
7 wills in matters relating to taxes; and citing certain acts
8 for repeal," further providing for the definitions of
9 "children" and "lineal descendants."
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Clauses (3) and (13) of section 102 act of June
13 15, 1961 (P.L.373, No.207), known as the "Inheritance and Estate
14 Tax Act of 1961," are amended to read:
15 Section 102. Definitions.--The following words, when used in
16 this act, unless the context clearly indicates otherwise, shall
17 have the meanings ascribed to them in this section:
18 * * *
19 (3) "Children" includes adopted children, stepchildren,
20 [illegitimate children of the mother] all children of the
21 natural parents, and the children of the natural parent who are
22 adopted by his spouse. [It does not include illegitimate
23 children of the father or adopted children in the natural
24 family, except as above set forth.]
25 * * *
26 (13) "Lineal descendants" includes all children of the
27 natural parents and their descendants, adopted descendants and
28 their descendants, stepchildren, [illegitimate descendants of
29 the mother and their descendants,] and children and their
30 descendants of the natural parent who are adopted by his spouse.
31 [It does not include descendants of stepchildren, illegitimate
32 children of the father and their descendants, or adopted
33 children and their descendants in the natural family, except as
34 above set forth.]
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1 * * *
2 Section 2. This act shall take effect in 60 days.
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