PRINTER'S NO. 1728
No. 1416 Session of 1983
INTRODUCED BY CALTAGIRONE, SEPTEMBER 20, 1983
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 20, 1983
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511),
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 providing for the liability of corporate officers.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. The act of December 31, 1965 (P.L.1257, No.511),
26 known as The Local Tax Enabling Act, is amended by adding a
27 section to read:
1 Section 21.1. Liability of Officers of Corporation.--Every
2 officer of a corporation which is liable for the payment of any
3 tax under this act or which is liable to collect or withhold
4 taxes owed by another taxpayer for the benefit of a taxing
5 authority, shall be jointly and severably liable for the amount
6 of any delinquent taxes and for the amount of any taxes
7 collected or withheld but not duly paid over to the taxing
8 authority. The taxing authority may institute any civil or
9 criminal actions or pursue any other lawful remedy against the
10 officers of the corporation for the recovery of unpaid taxes.
11 Section 2. This act shall take effect immediately.
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