PRINTER'S NO. 1790
No. 1528 Session of 1981
INTRODUCED BY WACHOB, MURPHY, MICHLOVIC, KUKOVICH, MORRIS,
PETRARCA, COHEN, HOEFFEL, PISTELLA, DOMBROWSKI, BROWN, EVANS,
STUBAN, J. D. WILLIAMS, RICHARDSON, CLARK, WAMBACH, VAN HORNE
AND GALLAGHER, JUNE 15, 1981
REFERRED TO COMMITTEE ON FINANCE, JUNE 15, 1981
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," imposing a petroleum processing tax and providing
11 for its administration.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the "Tax Reform Code of 1971," is amended by adding an article
16 to read:
17 ARTICLE V-A
18 PETROLEUM PROCESSING TAX
19 PART I
20 DEFINITIONS
21 Section 551. Definitions.--The following words and phrases
1 as used in this article shall have the meaning ascribed to them
2 in this section, except where the context clearly indicates a
3 different meaning:
4 "Barrel." A liquid measure of forty-two gallons.
5 "Person." Any natural person, association, fiduciary,
6 partnership, corporation or other entity.
7 "Petroleum." Crude oil, petroleum oil or other oily, thick,
8 flammable liquid occurring naturally in various parts of the
9 world and commonly obtained by drilling or other extraction
10 methods.
11 "Petroleum refinery." A building, enclosure, space or any
12 combination thereof utilizing apparatus, machinery and sundry
13 equipment to process petroleum.
14 "Processing of petroleum." The refining or distilling of
15 petroleum into various substances including but not limited to
16 gasoline, kerosene, naphtha, coke, heating oil and lubricating
17 oil.
18 PART II
19 IMPOSITION OF TAX
20 Section 552. Imposition of Tax.--Every person exercising the
21 privilege of processing petroleum in this Commonwealth shall be
22 subject to and shall pay a tax at the rate of fifty cents (50¢)
23 per barrel on each barrel of petroleum placed in the processing
24 process in a petroleum refinery in this Commonwealth.
25 PART III
26 RETURNS AND PAYMENT OF TAX
27 Section 553. Returns and Payment of Tax.--Any person subject
28 to the tax imposed by this article shall, on or before the
29 fifteenth day of every month, make and file with the department
30 a return on a form furnished by or obtainable from the
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1 department, setting forth the number of barrels of petroleum
2 placed in the processing process during the preceding month,
3 together with such other pertinent information as the department
4 may require, and pay the taxes due thereon.
5 PART IV
6 PROCEDURE; ENFORCEMENT; PENALTIES
7 Section 554. Procedure; Enforcement; Penalties.--Parts III,
8 IV, V, VI and VII of Article IV are incorporated by reference
9 into this article insofar as they are applicable to the tax
10 imposed under this article. Any reference in such parts of
11 Article IV to annual returns and the annual payment of tax and
12 related matters shall be deemed to mean monthly returns and
13 monthly payments, etc., for the purposes of this article.
14 Section 2. This act shall take effect January 1, 1982 and
15 shall be applicable to all petroleum processed thereafter.
16 However, the Department of Revenue shall promulgate necessary
17 regulations and forms for the levying and collection of the tax
18 as soon as possible.
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