reports may be extended, estimated assessments may be made by
the Department of Revenue if reports are not filed, and the
penalties for failing to file reports and pay the taxes imposed
under subsection (a)[, (b) and (b.1)] and (b) shall be as
prescribed by the laws defining the powers and duties of the
Department of Revenue. In any case where the works of any
corporation, company, copartnership, association, joint-stock
association, limited partnership, person or persons are operated
by another corporation, company, copartnership, association,
joint-stock association, limited partnership, person or persons,
the taxes imposed under subsections (a)[, (b) and (b.1)] and (b)
shall be apportioned between the corporations, companies,
copartnerships, associations, joint-stock associations, limited
partnerships, person or persons in accordance with the terms of
their respective leases or agreements, but for the payment of
the said taxes the Commonwealth shall first look to the
corporation, company, copartnership, association, joint-stock
association, limited partnership, person or persons operating
the works, and upon payment by the said company, corporation,
copartnership, association, joint-stick association, limited
partnership, person or persons of a tax upon the receipts, as
herein provided, derived from the operation thereof, no other
corporation, company, copartnership, association, joint-stock
association, limited partnership, person or persons shall be
held liable for any tax imposed under subsections (a)[, (b) and
(b.1)] and (b) upon the proportion of said receipts received by
said corporation, company, copartnership, association, joint-
stock association, limited partnership, person or persons for
the use of said works.
* * *
2016/90MSP/HB1198A09559 - 44 -
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