PRIOR PRINTER'S NO. 1472 PRINTER'S NO. 3936
No. 1233 Session of 1985
INTRODUCED BY CORDISCO, JOHNSON, J. L. WRIGHT, DALEY AND FOX,
MAY 14, 1985
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, SEPTEMBER 23, 1986
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," providing for refunds of taxes paid on the
11 purchase of certain mobile homes.
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 a section to
16 read:
17 Section 257. Refund of Taxes Paid on Certain Mobile Homes.--
18 (a) Mobile Homes Hereafter Purchased. Any person who hereafter
19 pays the tax as required under section 202 at the time of the
20 purchase of a mobile home, as defined in 75 Pa.C.S. § 102
21 (relating to definitions), shall be entitled to a full refund of
1 the tax paid if the purchaser, within one year of the date of
2 the purchase, submits proof to the satisfaction of the
3 department:
4 (1) That the mobile home was permanently affixed to real
5 estate owned by the purchaser, or connected with water, gas,
6 electric or AND sewage facilities on real estate owned by <--
7 another person, within six months of the date of purchase.
8 (2) That either the mobile home or the purchaser is subject
9 to local property taxes by reason of the mobile home being
10 located within the jurisdiction of a given local taxing
11 authority, as evidenced by a written statement from the local
12 taxing authority.
13 (3) Of the amount of tax paid, the name of the party who
14 collected and remitted the tax, and any other information the
15 department may deem pertinent.
16 (4) That the mobile home is used for residential purposes.
17 (b) Mobile Home Heretofore Purchased. Any person INDIVIDUAL <--
18 who, within the five-year period preceding the effective date of
19 this section, paid the tax as required under section 202 at the
20 time of the purchase of a mobile home, as defined in 75 Pa.C.S.
21 § 102, shall be entitled to a partial refund of the tax paid if
22 the purchaser INDIVIDUAL IS RESIDING IN THE MOBILE HOME AND IF <--
23 THE INDIVIDUAL submits to the department the proof required by
24 subsection (a)(1), (2), (3) and (4). The application for refund
25 must be submitted to the department within one year from the
26 effective date of this section. The amount of refund shall be
27 based on the date of payment of the tax within the stated five-
28 year period and shall be as follows:
29 (1) If paid within one year, the refund shall be ninety per
30 cent.
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1 (2) If paid within two years, the refund shall be seventy
2 per cent.
3 (3) If paid within three years, the refund shall be fifty
4 per cent.
5 (4) If paid within four years, the refund shall be thirty
6 per cent.
7 (5) If paid within five years, the refund shall be ten per
8 cent.
9 Section 2. This act shall take effect January 1, 1986.
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