PRINTER'S NO. 1253

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 1124 Session of 1995

        INTRODUCED BY ROBERTS, THOMAS, LYNCH, RUBLEY, TIGUE,
           M. N. WRIGHT, PETTIT, YOUNGBLOOD, SERAFINI, MELIO, SATHER,
           TRELLO, CIVERA AND BROWNE, MARCH 13, 1995

        REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 1995

                                     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," further providing for requirements concerning
    11     returns.

    12     The General Assembly of the Commonwealth of Pennsylvania
    13  hereby enacts as follows:
    14     Section 1.  Section 335(a) of the act of March 4, 1971
    15  (P.L.6, No.2), known as the Tax Reform Code of 1971, added
    16  August 31, 1971 (P.L.362, No.93), is amended to read:
    17     Section 335.  Requirements Concerning Returns, Notices,
    18  Records and Statements.--(a)  The department may prescribe by
    19  regulation for the keeping of records, the content and form of
    20  returns, declarations, statements and other documents and the
    21  filing of copies of Federal income tax returns and
    22  determinations. The department shall provide a block on the face

     1  of the individual income tax return in which a taxpayer who is a
     2  resident of this Commonwealth shall insert the name of the
     3  county in which the taxpayer resides. The department may require
     4  any person, by regulation or notice served upon such  person, to
     5  make such returns, render such statements, or keep such records,
     6  as the department may deem sufficient to show whether or not
     7  such person is liable for tax under this article.
     8     * * *
     9     Section 2.  This act shall apply to tax returns printed on or
    10  after January 1 next following three months from the effective
    11  date of this act, and to all tax returns printed thereafter.
    12     Section 3.  This act shall take effect immediately.












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