PRIOR PRINTER'S NOS. 426, 914, 958 PRINTER'S NO. 1742
No. 404 Session of 1979
INTRODUCED BY MESSRS. MILLER, DAVIES, REED, A. C. FOSTER, JR.,
PICCOLA, MRS. HONAMAN, MESSRS. WENGER, LEHR AND ANDERSON,
FEBRUARY 20, 1979
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 14, 1979
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," excluding from the sales and use tax animals to <--
11 be used outside the Commonwealth. INCLUDING THE PUBLIC <--
12 UTILITY TAX IN THE CODE, FURTHER DEFINING UTILITY AND
13 IMPOSING A SURTAX.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. Section 204, THE act of March 4, 1971 (P.L.6, <--
17 No.2), known as the "Tax Reform Code of 1971," is amended by
18 adding a clause AN ARTICLE to read: <--
19 Section 204. Exclusions from Tax.--The tax imposed by <--
20 section 202 shall not be imposed upon
21 * * *
22 (38) The sale at retail or use of animals to be used for six
1 months or more outside of Pennsylvania and which are placed in
2 interstate commerce by shipment outside of the Commonwealth of
3 Pennsylvania within twenty days after delivery to the vendee.
4 Section 2. This act shall take effect in 60 days.
5 ARTICLE XI-A <--
6 PUBLIC UTILITY REALTY TAX
7 SECTION 1101-A. DEFINITIONS.--THE FOLLOWING WORDS, TERMS AND
8 PHRASES WHEN USED IN THIS ARTICLE SHALL HAVE THE MEANING
9 ASCRIBED TO THEM IN THIS SECTION, EXCEPT WHERE THE CONTEXT
10 CLEARLY INDICATES A DIFFERENT MEANING:
11 (1) "DEPARTMENT." THE DEPARTMENT OF REVENUE OF THE
12 COMMONWEALTH OF PENNSYLVANIA.
13 (2) "PUBLIC UTILITY." ANY PERSON, PARTNERSHIP, ASSOCIATION,
14 CORPORATION OR OTHER ENTITY FURNISHING PUBLIC UTILITY SERVICE
15 UNDER THE JURISDICTION OF THE PENNSYLVANIA PUBLIC UTILITY
16 COMMISSION OR THE CORRESPONDING REGULATORY AGENCY OF ANY OTHER
17 STATE OR OF THE UNITED STATES; AND ANY ELECTRIC COOPERATIVE
18 CORPORATION, MUNICIPALITY OR MUNICIPALITY AUTHORITY FURNISHING
19 PUBLIC UTILITY SERVICE, BUT SHALL NOT MEAN ANY PUBLIC UTILITY
20 FURNISHING PUBLIC UTILITY SEWAGE SERVICES, OR MUNICIPALITY OR
21 MUNICIPALITY AUTHORITY FURNISHING PUBLIC UTILITY SERVICES.
22 (3) "UTILITY REALTY." ALL LANDS, TOGETHER WITH ALL
23 BUILDINGS, TOWERS, SMOKESTACKS, DAMS, DIKES, CANALS, COOLING
24 TOWERS, STORAGE TANKS, REACTOR STRUCTURES, PUMP HOUSES,
25 SUPPORTING FOUNDATIONS, ENCLOSING STRUCTURES, SUPPORTING
26 STRUCTURES, CONTAINMENT STRUCTURES, REACTOR CONTAINMENT OUTER
27 SHELLS, REACTOR CONTAINMENT VESSELS, TURBINE BUILDINGS, RECOVERY
28 TANKS, SOLID WASTE AREA ENCLOSURES, PRIMARY AUXILIARY BUILDINGS,
29 CONTAINMENT AUXILIARY SAFEGUARD STRUCTURES, FUEL BUILDINGS,
30 DECONTAMINATION BUILDINGS, AND, ALL OTHER STRUCTURES,
19790H0404B1742 - 2 -
1 ENCLOSURES, MACHINERY AND EQUIPMENT WHATSOEVER WHICH ARE
2 PHYSICALLY AFFIXED, DIRECTLY OR INDIRECTLY TO THE LAND, NO
3 MATTER HOW SUCH STRUCTURES, ENCLOSURES, MACHINERY AND EQUIPMENT
4 ARE DESIGNATED AND WITHOUT REGARD TO THE CLASSIFICATION THEREOF
5 FOR LOCAL REAL ESTATE TAXATION PURPOSES, LOCATED WITHIN THIS
6 COMMONWEALTH AND OWNED BY A PUBLIC UTILITY EITHER DIRECTLY OR BY
7 OR THROUGH A SUBSIDIARY, WHICH ARE USED OR ARE IN THE COURSE OF
8 DEVELOPMENT OR CONSTRUCTION FOR USE, IN THE FURNISHING,
9 INCLUDING PRODUCING, STORING, DISTRIBUTING OR TRANSPORTING, OF
10 PUBLIC UTILITY SERVICE AND WHICH ARE NOT SUBJECT TO LOCAL REAL
11 ESTATE TAXATION UNDER ANY LAW IN EFFECT ON APRIL 23, 1968:
12 PROVIDED, HOWEVER, THAT THE FOLLOWING SPECIFIED ITEMS, WHEN
13 DIRECTLY USED IN THE DISTRIBUTION OR TRANSPORTATION OF A PUBLIC
14 UTILITY PRODUCT OR SERVICE, SHALL BE EXEMPT FROM THE TAX HEREBY
15 IMPOSED:
16 (I) EASEMENTS OR SIMILAR INTERESTS.
17 (II) RAILROAD RIGHTS-OF-WAY AND SUPERSTRUCTURES THEREON.
18 (III) POLE, TRANSMISSION TOWER, PIPE, RAIL OR OTHER LINES,
19 TOGETHER WITH THOSE ITEMS OF MACHINERY AND EQUIPMENT WHICH ARE
20 SOLELY APPURTENANT AND ANCILLARY TO, AND ESSENTIAL TO THE
21 OPERATION OF, SUCH LINES, WHETHER OR NOT SAID LINES ARE ATTACHED
22 TO THE LAND OR TO ANY STRUCTURE, ENCLOSURE, MACHINERY OR
23 EQUIPMENT WHICH IS PHYSICALLY AFFIXED TO THE LAND, BUT THE
24 EXEMPTION PROVIDED BY THIS CLAUSE SHALL NOT INCLUDE OR EXTEND TO
25 ANY PROPERTY USED IN THE PRODUCTION OR STORAGE OF THE PRODUCT OR
26 SERVICE WHICH IS TRANSPORTED OR DISTRIBUTED BY, ALONG OR THROUGH
27 ANY SUCH LINE.
28 (4) "STATE TAXABLE VALUE." THE COST OF UTILITY REALTY, LESS
29 RESERVES FOR DEPRECIATION AND DEPLETION, AS SHOWN BY THE BOOKS
30 OF ACCOUNT OF A PUBLIC UTILITY: PROVIDED, THAT FOR ANY PUBLIC
19790H0404B1742 - 3 -
1 UTILITY WHICH WAS NOT REQUIRED TO RECORD ANNUAL DEPRECIATION ON
2 ITS UTILITY REALTY PRIOR TO ENACTMENT OF SECTION 503 OF THE
3 PUBLIC UTILITY LAW OR TITLE 66 PA.C.S. § 1703 (RELATING TO
4 DEPRECIATION ACCOUNTS; REPORTS), THE DEPRECIATION DEDUCTION
5 PRESCRIBED IN THIS DEFINITION SHALL BE THE BOOK RESERVE OR FIFTY
6 PER CENT OF THE BOOK COST, WHICHEVER IS GREATER.
7 (5) "LOCAL TAXING AUTHORITY." A COUNTY, CITY, INSTITUTION
8 DISTRICT, BOROUGH, TOWN, TOWNSHIP OR SCHOOL DISTRICT HAVING
9 AUTHORITY TO IMPOSE TAXES ON REAL ESTATE.
10 (6) "REALTY TAX EQUIVALENT." THE TOTAL AMOUNT OF TAXES
11 WHICH A LOCAL TAXING AUTHORITY COULD HAVE IMPOSED ON UTILITY
12 REALTY BUT FOR THIS ARTICLE, AND UNLESS OTHERWISE PROVIDED SHALL
13 BE THE PRODUCT OF THE REAL ESTATE PROPERTY TAX RATE AND THE
14 ASSESSED VALUATION OF UTILITY REALTY.
15 (7) "TOTAL TAX RECEIPTS." THE ACTUAL AMOUNT COLLECTED BY A
16 LOCAL TAXING AUTHORITY UNDER ALL STATUTES AUTHORIZING THE
17 IMPOSITION OF TAXES, BUT SHALL NOT INCLUDE FINES, PENALTIES,
18 FEES, LICENSES OR RECEIPTS FROM ANY SOURCE OTHER THAN TAXES.
19 SECTION 1102-A. IMPOSITION OF TAX; REPORT; INTEREST AND
20 PENALTIES.--(A) ON OR BEFORE THE FIRST DAY OF JUNE OF 1970 AND
21 OF EACH YEAR THEREAFTER, EVERY PUBLIC UTILITY SHALL PAY TO THE
22 STATE TREASURER, THROUGH THE DEPARTMENT OF REVENUE, A TAX AT THE
23 RATE OF THIRTY MILLS UPON EACH DOLLAR OF THE STATE TAXABLE VALUE
24 OF ITS UTILITY REALTY AT THE END OF THE PRECEDING CALENDAR YEAR.
25 (B) EACH SUCH PAYMENT SHALL BE ACCOMPANIED BY A REPORT, UPON
26 OATH OF THE OWNER OR RESPONSIBLE OFFICER OF THE PUBLIC UTILITY,
27 SHOWING THE AMOUNT AND MANNER OF COMPUTATION OF THE STATE
28 TAXABLE VALUE UPON WHICH SUCH PAYMENT IS BASED.
29 (C) PAYMENT OF THE TAX HEREBY IMPOSED MAY BE ENFORCED BY ANY
30 MEANS PROVIDED BY LAW FOR THE ENFORCEMENT OF PAYMENT OF TAXES TO
19790H0404B1742 - 4 -
1 THE STATE. IF THE TAX HEREBY IMPOSED IS NOT PAID BY THE DATE
2 HEREIN PRESCRIBED, OR WITHIN ANY EXTENSION GRANTED BY THE
3 DEPARTMENT, THE UNPAID TAX SHALL BEAR INTEREST AT THE RATE OF
4 ONE PER CENT PER MONTH, AND SHALL IN ADDITION BE SUBJECT TO A
5 PENALTY OF FIVE PER CENT OF THE AMOUNT OF THE TAX, WHICH PENALTY
6 MAY BE WAIVED OR ABATED, IN WHOLE OR IN PART, BY THE DEPARTMENT
7 UNLESS THE PUBLIC UTILITY HAS ACTED IN BAD FAITH, NEGLIGENTLY,
8 OR WITH INTENT TO DEFRAUD.
9 (D) THIS ARTICLE SHALL NOT BE CONSTRUED TO APPLY TO NOR
10 SHALL THE TAX BE IMPOSED UPON ANY PUBLIC UTILITY FURNISHING ANY
11 PUBLIC UTILITY SEWAGE SERVICES, OR UPON ANY MUNICIPALITY OR
12 MUNICIPALITY AUTHORITY FURNISHING ANY PUBLIC UTILITY SERVICES.
13 SECTION 1103-A. SURTAX.--(A) ON OR BEFORE THE SIXTIETH DAY
14 FOLLOWING THE EFFECTIVE DATE HEREOF, EVERY PUBLIC UTILITY SHALL
15 PAY TO THE STATE TREASURER, THROUGH THE DEPARTMENT OF REVENUE, A
16 TAX AT THE RATE OF ONE HUNDRED FIVE MILLS UPON EACH DOLLAR OF
17 THE STATE TAXABLE VALUE OF THOSE ITEMS OF ITS UTILITY REALTY AT
18 THE END OF CALENDAR YEAR 1978, WHICH WERE EXCLUDED FROM THE TAX
19 IMPOSED BY THIS ARTICLE PRIOR TO THE ADOPTION HEREOF AND WHICH
20 BECOME SUBJECT TO THE TAX UNDER THE PROVISIONS HEREOF.
21 (B) EACH SUCH PAYMENT SHALL BE ACCOMPANIED BY A REPORT
22 PREPARED IN THE MANNER PRESCRIBED BY SECTION 1102-A(B) WITH
23 RESPECT TO SUCH ITEMS, AND EACH SUCH REPORT AND PAYMENT SHALL BE
24 SUBJECT TO THE PROVISIONS OF SECTION 1102-A(C).
25 (C) THE TAX IMPOSED BY THIS SECTION SHALL BE IN ADDITION TO
26 ANY OTHER TAX IMPOSED BY THIS ARTICLE, SHALL BE PAID INTO THE
27 GENERAL FUND, SHALL NOT BE SUBJECT TO ANY OF THE PROVISIONS OF
28 SECTION 1104-A, 1105-A, 1106-A OR 1107-A AND SHALL NOT BE PASSED
29 ON TO OR COLLECTED FROM THE CUSTOMERS OF ANY UTILITY IN THE FORM
30 OF A RATE INCREASE, SURCHARGE OR IN ANY OTHER MANNER.
19790H0404B1742 - 5 -
1 SECTION 1104-A. EFFECT OF PAYMENT; ADDITIONAL ASSESSMENT.--
2 (A) PAYMENT OF THE TAX IMPOSED BY SECTION 1103-A, AND THE
3 DISTRIBUTION TO LOCAL TAXING AUTHORITIES PRESCRIBED BY SECTION
4 1107-A, SHALL BE IN LIEU OF LOCAL TAXES UPON UTILITY REALTY, AS
5 CONTEMPLATED BY ARTICLE VIII, SECTION 4, OF THE CONSTITUTION OF
6 PENNSYLVANIA.
7 (B) IF IN ANY CALENDAR YEAR THE AMOUNT DETERMINED BY THE
8 DEPARTMENT PURSUANT TO SECTION 1107-A(A)(2) SHALL EXCEED THE
9 TOTAL AMOUNT OF TAX COLLECTED PURSUANT TO SECTION 1102-A(A), THE
10 DEPARTMENT SHALL DETERMINE THE RATIO WHICH THE AMOUNT OF SUCH
11 EXCESS BEARS TO THE TOTAL STATE TAXABLE VALUE OF ALL UTILITY
12 REALTY REPORTED TO IT PURSUANT TO SECTION 1102-A(B). THE
13 DEPARTMENT SHALL NOTIFY EACH REPORTING PUBLIC UTILITY OF SUCH
14 RATIO, AND IT SHALL BE THE DUTY OF SUCH PUBLIC UTILITY, WITHIN
15 FORTY-FIVE DAYS THEREAFTER, TO PAY TO THE STATE TREASURER,
16 THROUGH THE DEPARTMENT OF REVENUE, AN ADDITIONAL AMOUNT OF TAX
17 EQUAL TO THE PRODUCT OF (1) SUCH RATIO AND (2) THE STATE TAXABLE
18 VALUE SHOWN IN ITS REPORT REQUIRED BY SECTION 1102-A(B). THE
19 PROVISIONS OF SECTION 1102-A(C) SHALL BE APPLICABLE TO SUCH
20 ADDITIONAL AMOUNT OF TAX.
21 SECTION 1105-A. LOCAL ASSESSMENT OF UTILITY REALTY; INITIAL
22 ASSESSMENT; PROCEDURE AND APPEALS.--(A) IT SHALL BE THE DUTY OF
23 THE SEVERAL ELECTED AND APPOINTED ASSESSORS OF REAL PROPERTY TO
24 ASSESS AND VALUE ALL UTILITY REALTY IN THE SAME MANNER AS IS
25 PROVIDED BY LAW FOR THE ASSESSMENT AND VALUATION OF REAL ESTATE.
26 (B) SUCH UTILITY REALTY SHALL BE INITIALLY ASSESSED ON OR
27 BEFORE OCTOBER 1, 1970, WHICHEVER IS LATER, AND THEREAFTER SHALL
28 BE ASSESSED OR REASSESSED AT THE SAME TIME AND IN THE SAME
29 MANNER AS REAL ESTATE.
30 (C) A PUBLIC UTILITY MAY APPEAL FROM THE ASSESSMENT OF ITS
19790H0404B1742 - 6 -
1 UTILITY REALTY, INCLUDING THE INITIAL ASSESSMENT, IN THE MANNER
2 PROVIDED BY LAW FOR APPEALS FROM ASSESSMENT OF REAL ESTATE. IF
3 APPEALS ARE PENDING AT THE TIME A LOCAL TAXING AUTHORITY
4 PREPARES ITS REPORT FOR SUBMISSION TO THE DEPARTMENT AS
5 PRESCRIBED BY SECTION 1106-A, THE REPORT SHALL INCLUDE AS THE
6 ASSESSMENT FOR THE UTILITY REALTY APPEALED THE AMOUNT WHICH THE
7 PUBLIC UTILITY HAS STIPULATED OR ALLEGED AS THE PROPER
8 ASSESSMENT.
9 SECTION 1106-A. REPORTS BY LOCAL TAXING AUTHORITIES.--(A)
10 ON OR BEFORE THE FIRST DAY OF APRIL OF 1971 AND OF EACH YEAR
11 THEREAFTER, EACH LOCAL TAXING AUTHORITY SHALL SUBMIT TO THE
12 DEPARTMENT:
13 (1) THE NAME AND ADDRESS OF EACH PUBLIC UTILITY OWNING
14 UTILITY REALTY WITHIN ITS JURISDICTION, AND THE ASSESSED VALUE
15 OF SUCH UTILITY REALTY.
16 (2) ITS REAL ESTATE TAX RATE FOR ITS CURRENT FISCAL YEAR.
17 (3) THE REALTY TAX EQUIVALENT, WHICH IS THE ASSESSED VALUE
18 OF CLAUSE (1) MULTIPLIED BY THE TAX RATE OF CLAUSE (2).
19 (4) ITS TOTAL TAX RECEIPTS FOR ITS LAST COMPLETED FISCAL
20 YEAR.
21 (5) ANY ADJUSTMENT TO THE ASSESSED VALUES, TAX RATES, REALTY
22 TAX EQUIVALENTS OR TOTAL TAX RECEIPTS PREVIOUSLY REPORTED
23 PURSUANT TO CLAUSES (1) TO (4).
24 (B) IF A LOCAL TAXING AUTHORITY SHALL FAIL TO FILE THE
25 REPORT REQUIRED BY SUBSECTION (A) BY THE DATE THEREIN
26 PRESCRIBED, OR WITHIN ANY EXTENSION GRANTED BY THE DEPARTMENT,
27 IT SHALL FORFEIT ITS RIGHT TO SHARE IN THE NEXT-ENSUING
28 DISTRIBUTION MADE PURSUANT TO SECTION 1107-A.
29 SECTION 1107-A. DISTRIBUTION TO LOCAL TAXING AUTHORITIES.--
30 (A) FROM THE REPORTS RECEIVED BY IT IN EACH YEAR PURSUANT TO
19790H0404B1742 - 7 -
1 SECTION 1106-A, THE DEPARTMENT SHALL DETERMINE:
2 (1) THE TOTAL TAX RECEIPTS SHOWN IN ALL SUCH REPORTS.
3 (2) THE TOTAL REALTY TAX EQUIVALENT SHOWN IN ALL SUCH
4 REPORTS.
5 (B) ON OR BEFORE THE FIRST DAY OF OCTOBER OF 1971 AND OF
6 EACH YEAR THEREAFTER, THE DEPARTMENT SHALL DISTRIBUTE TO EACH
7 REPORTING LOCAL TAXING AUTHORITY ITS SHARE OF THE TOTAL REALTY
8 TAX EQUIVALENT DETERMINED PURSUANT TO SUBSECTION (A)(2), WHICH
9 SHARE SHALL BE THE RATIO WHICH THE TOTAL TAX RECEIPTS REPORTED
10 BY THAT LOCAL TAXING AUTHORITY BEAR TO THE TOTAL TAX RECEIPTS
11 DETERMINED PURSUANT TO SUBSECTION (A)(1).
12 (C) FOR THE PURPOSE OF MAKING SUCH PAYMENT, THE DEPARTMENT
13 SHALL MAKE REQUISITION THEREFOR IN THE MANNER PRESCRIBED BY THE
14 FISCAL CODE.
15 SECTION 1108-A. LEGISLATIVE INTENT.--(A) IT IS THE
16 LEGISLATIVE INTENT THAT THE TAX IMPOSED BY THIS ACT SHALL BE IN
17 ADDITION TO ANY TAX NOW OR HEREAFTER IMPOSED UPON THE GROSS
18 RECEIPTS OF PUBLIC UTILITIES UNDER THE ACT OF JUNE 1, 1889
19 (P.L.420, NO.332), AND THIS ACT SHALL NOT BE CONSTRUED IN ANY
20 MANNER AS TO CONSTITUTE A REPLACEMENT FOR OR A REPEALER OF THE
21 ABOVE CITED ACT.
22 (B) IT IS SPECIFICALLY DECLARED AS THE LEGISLATIVE INTENT OF
23 THE GENERAL ASSEMBLY THAT FOR PURPOSES OF IMPOSITION OR
24 NONIMPOSITION OF TAX HEREIN, THAT THIS ARTICLE XI-A SHALL NOT BE
25 CONSTRUED OR DETERMINED IN ANY WAY BY ANY COURT OF RECORD THAT
26 THIS ARTICLE IS IN PARI MATERIA WITH ANY COUNTY ASSESSMENT LAW
27 HERETOFORE OR HEREAFTER ENACTED, NOR SHALL SUCH COURTS HAVE THE
28 AUTHORITY TO CONSTRUE THE TAX ASSESSMENT BASE RELATING TO
29 INDUSTRIAL REALTY CLASSIFICATION UNDER SUCH COUNTY ASSESSMENT
30 LAWS AS BEING IN CONFORMITY WITH OR IN ANY WAY APPLICABLE TO THE
19790H0404B1742 - 8 -
1 UTILITY REALTY TAX ASSESSMENT BASE AS DEFINED IN THIS ARTICLE.
2 ACCORDINGLY, WHETHER OR NOT PUBLIC UTILITY PROPERTY IS SUBJECT
3 TO TAX OR IS EXCLUDED FROM TAX UNDER THIS ARTICLE SHALL BE
4 DETERMINED SOLELY BY THE APPLICATION OF THE TERM "UTILITY
5 REALTY," AS THAT TERM IS SPECIFICALLY DEFINED BY THE GENERAL
6 ASSEMBLY UNDER SECTION 1101-A(4).
7 SECTION 2. THE ACT OF MARCH 10, 1970 (P.L.168, NO.66), KNOWN
8 AS THE "PUBLIC UTILITY REALTY TAX ACT," IS REPEALED.
9 SECTION 3. NOTHING CONTAINED IN THIS ACT SHALL BE CONSTRUED
10 TO RELIEVE ANY PERSON, CORPORATION OR OTHER ENTITY FROM THE
11 FILING RETURNS OR FROM ANY TAXES, PENALTIES OR INTEREST IMPOSED
12 BY THE PROVISIONS OF ANY LAWS WHICH WERE IN EFFECT PRIOR TO
13 BEING REPEALED BY THIS ACT, OR AFFECT OR TERMINATE ANY
14 PETITIONS, INVESTIGATIONS, PROSECUTIONS, LEGAL OR OTHERWISE, OR
15 OTHER PROCEEDINGS PENDING UNDER THE PROVISIONS OF ANY SUCH LAWS
16 OR PREVENT THE COMMENCEMENT OR FURTHER PROSECUTION OF ANY
17 PROCEEDINGS BY THE PROPER AUTHORITIES OF THE COMMONWEALTH FOR
18 VIOLATION OF ANY SUCH LAWS OR FOR THE ASSESSMENT, SETTLEMENT,
19 COLLECTION OR RECOVERY OF TAXES, PENALTIES OR INTEREST DUE TO
20 THE COMMONWEALTH UNDER ANY OF THE LAWS WHICH WERE IN EFFECT
21 PRIOR TO BEING REPEALED BY THIS ACT.
22 SECTION 4. THIS ACT SHALL TAKE EFFECT IMMEDIATELY AND SHALL
23 BE RETROACTIVE TO JANUARY 1, 1978.
B13L56RZ/19790H0404B1742 - 9 -