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PRINTER'S NO. 1207
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
13
Session of
2015
INTRODUCED BY COSTA, HUGHES, WILLIAMS, BLAKE, BOSCOLA, BREWSTER,
FARNESE, FONTANA, HAYWOOD, KITCHEN, LEACH, TARTAGLIONE,
WILEY, WOZNIAK AND YUDICHAK, AUGUST 19, 2015
REFERRED TO FINANCE, AUGUST 19, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in sales and use tax, further providing for
imposition of tax, repealing provisions relating to
computation of tax, providing for tax table, and further
providing for alternate imposition of tax and credits and for
hotel occupancy tax imposition; in personal income tax,
further providing for imposition of tax; in cigarette tax,
further providing for incidence and rate of tax and for floor
tax; providing for tobacco products tax and for school
district property tax and rent rebates; and establishing the
School District Property Tax and Rent Rebate Fund.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 202 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, amended September
9, 1971 (P.L.437, No.105), October 4, 1978 (P.L.987, No.201),
April 23, 1998 (P.L.239, No.45), May 24, 2000 (P.L.106, No.23)
and June 29, 2002 (P.L.559, No.89), is amended to read:
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Section 202. Imposition of Tax.--(a) There is hereby
imposed upon each separate sale at retail of tangible personal
property or services, as defined herein, within this
Commonwealth a tax of six and six-tenths per cent of the
purchase price, which tax shall be collected by the vendor from
the purchaser, and shall be paid over to the Commonwealth as
herein provided.
(b) There is hereby imposed upon the use, on and after the
effective date of this article, within this Commonwealth of
tangible personal property purchased at retail on or after the
effective date of this article, and on those services described
herein purchased at retail on and after the effective date of
this article, a tax of six and six-tenths per cent of the
purchase price, which tax shall be paid to the Commonwealth by
the person who makes such use as herein provided, except that
such tax shall not be paid to the Commonwealth by such person
where he has paid the tax imposed by subsection (a) of this
section or has paid the tax imposed by this subsection (b) to
the vendor with respect to such use. [The tax at the rate of six
per cent imposed by this subsection shall not be deemed
applicable where the tax has been incurred under the provisions
of the "Tax Act of 1963 for Education."]
(c) Notwithstanding any other provisions of this article,
the tax with respect to telecommunications service within the
meaning of clause (m) of section 201 of this article shall,
except for telegrams paid for in cash at telegraph offices, be
computed at the rate of six and six-tenths per cent upon the
total amount charged to customers for such services,
irrespective of whether such charge is based upon a flat rate or
upon a message unit charge, but in no event shall charges for
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telephone calls paid for by inserting money into a telephone
accepting direct deposits of money to operate be subject to this
tax. A telecommunications service provider shall have no
responsibility or liability to the Commonwealth for billing,
collecting or remitting taxes that apply to services, products
or other commerce sold over telecommunications lines by third-
party vendors. To prevent actual multistate taxation of
interstate telecommunications service, any taxpayer, upon proof
that the taxpayer has paid a similar tax to another state on the
same interstate telecommunications service, shall be allowed a
credit against the tax imposed by this section on the same
interstate telecommunications service to the extent of the
amount of such tax properly due and paid to such other state.
(d) Notwithstanding any other provisions of this article,
the sale or use of food and beverages dispensed by means of coin
operated vending machines shall be taxed at the rate of six and
six-tenths per cent of the receipts collected from any such
machine which dispenses food and beverages heretofore taxable.
(e) (1) Notwithstanding any provisions of this article, the
sale or use of prepaid telecommunications evidenced by the
transfer of tangible personal property shall be subject to the
tax imposed by subsections (a) and (b).
(2) The sale or use of prepaid telecommunications not
evidenced by the transfer of tangible personal property shall be
subject to the tax imposed by subsections (a) and (b) and shall
be deemed to occur at the purchaser's billing address.
(3) Notwithstanding clause (2), the sale or use of prepaid
telecommunications service not evidenced by the transfer of
tangible personal property shall be taxed at the rate of six and
six-tenths per cent of the receipts collected on each sale if
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the service provider elects to collect the tax imposed by this
article on receipts of each sale. The service provider shall
notify the department of its election and shall collect the tax
on receipts of each sale until the service provider notifies the
department otherwise.
(e.1) (1) Notwithstanding any other provision of this
article, the sale or use of prepaid mobile telecommunications
service evidenced by the transfer of tangible personal property
shall be subject to the tax imposed by subsections (a) and (b).
(2) The sale or use of prepaid mobile telecommunications
service not evidenced by the transfer of tangible personal
property shall be subject to the tax imposed by subsections (a)
and (b) and shall be deemed to occur at the purchaser's billing
address or the location associated with the mobile telephone
number or the point of sale, whichever is applicable.
(3) Notwithstanding clause (2), the sale or use of prepaid
mobile telecommunications service not evidenced by the transfer
of tangible personal property shall be taxed at the rate of six
and six-tenths per cent of the receipts collected on each sale
if the service provider elects to collect the tax imposed by
this article on receipts of each sale. The service provider
shall notify the department of its election and shall collect
the tax on receipts of each sale until the service provider
notifies the department otherwise.
(f) Notwithstanding any other provision of this article, tax
with respect to sales of prebuilt housing shall be imposed on
the prebuilt housing builder at the time of the prebuilt housing
sale within this Commonwealth and shall be paid and reported by
the prebuilt housing builder to the department in the time and
manner provided in this article: Provided, however, That a
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manufacturer of prebuilt housing may, at its option, precollect
the tax from the prebuilt housing builder at the time of sale to
the prebuilt housing builder. In any case where prebuilt housing
is purchased and the tax is not paid by the prebuilt housing
builder or precollected by the manufacturer, the prebuilt
housing purchaser shall remit tax directly to the department if
the prebuilt housing is used in this Commonwealth without regard
to whether the prebuilt housing becomes a real estate structure.
(g) Notwithstanding any other provisions of this article and
in accordance with the Mobile Telecommunications Sourcing Act (4
U.S.C. § 116), the sale or use of mobile telecommunications
services which are deemed to be provided to a customer by a home
service provider under section 117(a) and (b) of the Mobile
Telecommunications Sourcing Act shall be subject to the tax of
six and six-tenths per cent of the purchase price, which tax
shall be collected by the home service provider from the
customer, and shall be paid over to the Commonwealth as herein
provided if the customer's place of primary use is located
within this Commonwealth, regardless of where the mobile
telecommunications services originate, terminate or pass
through. For purposes of this subsection, words and phrases used
in this subsection shall have the same meanings given to them in
the Mobile Telecommunications Sourcing Act.
Section 2. Section 203 of the act is repealed:
[Section 203. Computation of Tax.--The amount of tax imposed
by section 202 of this article shall be computed as follows:
(a) If the purchase price is ten cents (10¢) or less, no tax
shall be collected.
(b) If the purchase price is eleven cents (11¢) or more but
less than eighteen cents (18¢), one cent (1¢) shall be
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collected.
(c) If the purchase price is eighteen cents (18¢) or more
but less than thirty-five cents (35¢), two cents (2¢) shall be
collected.
(d) If the purchase price is thirty-five cents (35¢) or more
but less than fifty-one cents (51¢), three cents (3¢) shall be
collected.
(e) If the purchase price is fifty-one cents (51¢) or more
but less than sixty-eight cents (68¢), four cents (4¢) shall be
collected.
(f) If the purchase price is sixty-eight cents (68¢) or more
but less than eighty-five cents (85¢), five cents (5¢) shall be
collected.
(g) If the purchase price is eighty-five cents (85¢) or more
but less than one dollar and one cent ($1.01), six cents (6¢)
shall be collected.
(h) If the purchase price is more than one dollar ($1.00),
six per centum of each dollar of purchase price plus the above
bracket charges upon any fractional part of a dollar in excess
of even dollars shall be collected.]
Section 3. The act is amended by adding a section to read:
Section 203.1. Tax Table.--Within thirty days of the
effective date of this section, the department shall prepare and
publish as a notice in the Pennsylvania Bulletin a table setting
forth the amount of tax imposed under section 202 for purchase
prices that result in a tax containing a fraction of less than
one cent (1¢).
Section 4. Section 205 of the act, amended June 9, 1978
(P.L.463, No.62) and July 12, 2006 (P.L.1137, No.116), is
amended to read:
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Section 205. Alternate Imposition of Tax; Credits.--(a) If
any person actively and principally engaged in the business of
selling new or used motor vehicles, trailers or semi-trailers,
and registered with the department in the "dealer's class,"
acquires a motor vehicle, trailer or semi-trailer for the
purpose of resale, and prior to such resale, uses the motor
vehicle, trailer or semi-trailer for a taxable use under this
act, the person may pay a tax equal to six and six-tenths per
cent of the fair rental value of the motor vehicle, trailer or
semi-trailer during such use. This section shall not apply to
the use of a vehicle as a wrecker, parts truck, delivery truck
or courtesy car.
(b) A commercial aircraft operator who acquires an aircraft
for the purpose of resale, or lease, or is entitled to claim
another valid exemption at the time of purchase, and subsequent
to such purchase, periodically uses the same aircraft for a
taxable use under this act, may elect to pay a tax equal to six
and six-tenths per cent of the fair rental value of the aircraft
during such use.
Section 5. Section 210 of the act is amended to read:
Section 210. Imposition of Tax.--There is hereby imposed an
excise tax of six and six-tenths per cent of the rent upon every
occupancy of a room or rooms in a hotel in this Commonwealth,
which tax shall be collected by the operator from the occupant
and paid over to the Commonwealth as herein provided.
Section 6. Section 302 of the act, amended December 23, 2003
(P.L.250, No.46), is amended to read:
Section 302. Imposition of Tax.--(a) Every resident
individual, estate or trust shall be subject to, and shall pay
for the privilege of receiving each of the classes of income
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hereinafter enumerated in section 303, a tax upon each dollar of
income received by that resident during that resident's taxable
year at the rate [of three and seven hundredths per cent]
prescribed under subsection (c).
(b) Every nonresident individual, estate or trust shall be
subject to, and shall pay for the privilege of receiving each of
the classes of income hereinafter enumerated in section 303 from
sources within this Commonwealth, a tax upon each dollar of
income received by that nonresident during that nonresident's
taxable year at the rate [of three and seven hundredths per
cent] prescribed under subsection (c).
(c) The rate of tax to be imposed under this section shall
be as follows:
(1) Three and seven hundredths per cent for taxable
years commencing with or within calendar year 2004 through
the first half of the taxable year commencing with or within
calendar year 2015.
(2) Three and eight hundred forty-five thousandths per
cent for the second half of the taxable year commencing with
or within calendar year 2015 and each taxable year
thereafter.
Section 7. Sections 1206 and 1206.1 of the act, amended
October 9, 2009 (P.L.451, No.48), are amended to read:
Section 1206. Incidence and Rate of Tax.--An excise tax is
hereby imposed and assessed upon the sale or possession of
cigarettes within this Commonwealth at the rate of [eight]
thirteen cents per cigarette.
Section 1206.1. Floor Tax.--(a) The following apply:
(1) A person who possesses cigarettes on which the tax
imposed by section 1206 has been paid as of [the effective date
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of this section] (in preparing this act for printing in the Laws
of Pennsylvania, the Legislative Reference Bureau shall insert
here, in lieu of this statement, the date which is the date of
enactment of this amendatory act) shall pay an additional tax at
a rate of [one and twenty-five hundredths] five cents per
cigarette. The tax shall be paid and reported on a form
prescribed by the department [within ninety days of the
effective date of this section.] by (in preparing this act for
printing in the Laws of Pennsylvania, the Legislative Reference
Bureau shall insert here, in lieu of this statement, the date
which is 90 days after the date of enactment of this amendatory
act).
(2) On or after the effective date of this paragraph, a
person that possesses little cigars in a package which is
similar to a package of cigarettes other than little cigars and
which contains twenty to twenty-five little cigars shall pay a
tax at the rate of eight cents per little cigar. The tax shall
be paid and reported on a form prescribed by the department
within ninety days of the effective date of this paragraph.
(3) After January 3, 2010, a retailer that possesses little
cigars on which the tax imposed by this article has not been
paid shall pay a tax at the rate of eight cents per little
cigar. The tax shall be paid and reported on a form prescribed
by the department within ninety days of the effective date of
this paragraph.
(b) If a cigarette dealer fails to file the report required
by subsection (a) or fails to pay the tax imposed by subsection
(a), the department may, in addition to the interest and
penalties provided in section 1278, do any of the following:
(1) Impose an administrative penalty equal to the amount of
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tax evaded or not paid. The penalty shall be added to the tax
evaded or not paid and assessed and collected at the same time
and in the same manner as the tax.
(2) Suspend or revoke a cigarette dealer's license.
(c) In addition to any penalty imposed under subsection (b),
a person who wilfully omits, neglects or refuses to comply with
a duty imposed under subsection (a) commits a misdemeanor and
shall, upon conviction, be sentenced to pay a fine of not less
than two thousand five hundred dollars ($2,500) nor more than
five thousand dollars ($5,000), to serve a term of imprisonment
not to exceed thirty days or both.
Section 8. The act is amended by adding articles to read:
ARTICLE XII-A
TOBACCO PRODUCTS TAX
Section 1201-A. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Cigar." Any roll of tobacco wrapped in tobacco.
"Cigarette." As defined in section 1201.
"Consumer." An individual who purchases tobacco products for
personal use and not for resale.
"Contraband." Any tobacco product for which the tax imposed
by this article has not been paid.
"Dealer." A wholesaler or retailer. Nothing in this article
shall preclude any person from being a wholesaler or retailer,
provided the person meets the requirements for a license in each
category of dealer.
"Department." The Department of Revenue of the Commonwealth.
"Electronic cigarettes." As follows:
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(1) An electronic oral device, such as one composed of a
heating element and battery or electronic circuit, or both,
which provides a vapor of nicotine or any other substance and
the use or inhalation of which simulates smoking.
(2) The term includes:
(i) A device as described in paragraph (1),
notwithstanding whether the device is manufactured,
distributed, marketed or sold as an e-cigarette, e-cigar
and e-pipe or under any other product, name or
description.
(ii) A liquid or substance placed in an electronic
cigarette.
"Manufacturer." A person that produces tobacco products.
"Person." An individual, unincorporated association,
company, corporation, joint stock company, group, agency,
syndicate, trust or trustee, receiver, fiduciary, partnership,
conservator, any political subdivision of the Commonwealth or
any other state. If used in any of the provisions of this
article prescribing or imposing penalties, the term "person" as
applied to a partnership, unincorporated association or other
joint venture, shall mean the partners or members of the
partnership, unincorporated association or other joint venture,
and as applied to a corporation, shall mean each officer and
director of the corporation.
"Purchase price." The total value of anything paid or
delivered, or promised to be paid or delivered, money or
otherwise, in complete performance of a sale or purchase,
without any deduction on account of the cost or value of the
property sold, cost or value of transportation, cost or value of
labor or service, interest or discount paid or allowed after the
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sale is consummated, any other taxes imposed by the Commonwealth
or any other expense.
"Retailer." A person that purchases or receives tobacco
products from any source for the purpose of sale to a consumer,
or who owns, leases or otherwise operates one or more vending
machines for the purpose of sale of tobacco products to the
ultimate consumer. The term includes a vending machine operator
or a person that buys, sells, transfers or deals in tobacco
products and is not licensed as a tobacco products wholesaler
under this article.
"Roll-your-own tobacco." Any tobacco which, because of the
tobacco's appearance, type, packaging or labeling, is suitable
for use and is likely to be offered to, or purchased by,
consumers as tobacco for making cigarettes.
"Sale." Any transfer of ownership, custody or possession of
tobacco products for consideration; any exchange, barter or
gift; or any offer to sell or transfer the ownership, custody or
possession of tobacco products for consideration.
"Taxpayer." Any person subject to tax under this article.
"Tobacco products." Cigars, cigarillos, cheroots, stogies,
periques, granulated, plug cut, crimp cut, ready rubbed and
other smoking tobacco, roll-your-own tobacco, snuff, dry snuff,
snuff flour, cavendish, plug and twist tobacco, fine-cut and
other chewing tobaccos, shorts, refuse scraps, clippings,
cuttings and sweepings of tobacco and other kinds and forms of
tobacco, prepared in such manner as to be suitable for chewing
or ingesting or for smoking in a pipe or otherwise, or both for
chewing and smoking, including e-cigarettes. The term does not
include any item subject to the tax under section 1202.
"Unclassified importer." A person in this Commonwealth that
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acquires a tobacco product from any source on which the tax
imposed by this article was not paid and that is not a person
otherwise required to be licensed under the provisions of this
article. The term includes, but is not limited to, consumers who
purchase tobacco products using the Internet or mail order
catalogs for personal possession or use in this Commonwealth.
"Vending machine operator." A person who places or services
one or more tobacco product vending machines whether owned,
leased or otherwise operated by the person at locations from
which tobacco products are sold to the consumer. The owner or
tenant of the premises upon which a vending machine is placed
shall not be considered a vending machine operator if the
owner's or tenant's sole remuneration therefrom is a flat rental
fee or commission based upon the number or value of tobacco
products sold from the machine, unless the owner or tenant
actually owns the vending machine or leases the vending machine
under an agreement whereby any profits from the sale of the
tobacco products directly inure to the owner's or tenant's
benefit.
"Wholesaler." A person engaged in the business of selling
tobacco products that receives, stores, sells, exchanges or
distributes tobacco products to retailers or other wholesalers
in this Commonwealth or retailers who purchase from a
manufacturer or from another wholesaler who has not paid the tax
imposed by this article.
Section 1202-A. Incidence and rate of tax.
(a) Imposition.--A tobacco products tax is hereby imposed on
the dealer, manufacturer or any person at the time the tobacco
product is first sold to a retailer in this Commonwealth at the
rate of 40% on the purchase price charged to the retailer for
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the purchase of any tobacco product. The tax shall be collected
from the retailer by whomever sells the tobacco product to the
retailer and remitted to the department. Any person required to
collect this tax shall separately state the amount of tax on an
invoice or other sales document.
(b) Retailer.--If the tax is not collected by the seller
from the retailer, the tax is imposed on the retailer at the
time of purchase at the same rate as in subsection (a) based on
the retailer's purchase price of the tobacco products. The
retailer shall remit the tax to the department.
(c) Unclassified importer.--The tax is imposed on an
unclassified importer at the time of purchase at the same rate
as in subsection (a) based on the unclassified importer's
purchase price of the tobacco products. The unclassified
importer shall remit the tax to the department.
(d) Exceptions.--The tax shall not be imposed on any tobacco
products that:
(1) are exported for sale outside this Commonwealth; or
(2) are not subject to taxation by the Commonwealth
pursuant to any laws of the United States.
Section 1203-A. Floor tax.
(a) Payment.--Any retailer that, as of the effective date of
this article, possesses tobacco products subject to the tax
imposed by section 1202-A, shall pay the tax on the tobacco
products in accordance with the rates specified in section 1202-
A. The tax shall be paid and reported on a form prescribed by
the department within 90 days of the effective date of this
section.
(b) Administrative penalty; license.--If a retailer fails to
file the report required by subsection (a) or fails to pay the
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tax imposed by subsection (a), the department may, in addition
to the interest and penalties provided in section 1215-A, do any
of the following:
(1) Impose an administrative penalty equal to the amount
of tax evaded or not paid. The penalty shall be added to the
tax evaded or not paid and assessed and collected at the same
time and in the same manner as the tax.
(2) Suspend, revoke or refuse to issue the retailer's
license.
(c) Criminal penalty.--In addition to any penalty imposed
under subsection (b), a person that willfully omits, neglects or
refuses to comply with a duty imposed under subsection (a)
commits a misdemeanor and shall, if convicted, be sentenced to
pay a fine of not less than $2,500 nor more than $5,000, to
serve a term of imprisonment not to exceed 30 days, or both.
Section 1204-A. Remittance of tax to department.
Wholesalers, retailers, unclassified importers and
manufacturers shall file monthly reports on a form prescribed by
the department by the 20th day of the month following the sale
or purchase of tobacco products from any other source on which
the tax levied by this article has not been paid. The tax is due
at the time the report is due. The department may required the
filing of reports and payment of tax on a less frequent basis at
its discretion.
Section 1205-A. (Reserved).
Section 1206-A. Procedures for claiming refund.
A claim for a refund of tax imposed by this article under
section 3003.1 and Article XXVII shall be in the form and
contain the information prescribed by the department by
regulation.
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Section 1207-A. Sales or possession of tobacco product when tax
not paid.
(a) Sales or possession.--Any person who sells or possesses
any tobacco product for which the proper tax has not been paid
commits a summary offense and shall, upon conviction, be
sentenced to pay costs of prosecution and a fine of not less
than $100 not more than $1,000 or to imprisonment for not more
than 60 days, or both, at the discretion of the court. Any
tobacco products purchased from a wholesaler properly licensed
under this article shall be presumed to have the proper taxes
paid.
(b) Tax evasion.--Any person that shall falsely or
fraudulently, maliciously, intentionally or willfully with
intent to evade the payment of the tax imposed by this article
sells or possesses any tobacco product for which the proper tax
has not been paid commits a felony and shall, upon conviction,
be sentenced to pay costs of prosecution and a fine of not more
than $15,000 or to imprisonment for not more than five years, or
both, at the discretion of the court.
Section 1208-A. Assessment.
The department is authorized to make the inquiries,
determinations and assessments of the tax, including interest,
additions and penalties, imposed by this article.
Section 1209-A. (Reserved).
Section 1210-A. (Reserved).
Section 1211-A. Failure to file return.
Where no return is filed, the amount of the tax due may be
assessed and collected at any time as to taxable transactions
not reported.
Section 1212-A. False or fraudulent return.
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Where the taxpayer willfully files a false or fraudulent
return with intent to evade the tax imposed by this article, the
amount of tax due may be assessed and collected at any time.
Section 1213-A. Extension of limitation period.
Notwithstanding any other provision of this article, where,
before the expiration of the period prescribed for the
assessment of a tax, a taxpayer has consented, in writing, that
the period be extended, the amount of tax due may be assessed at
any time within the extended period. The period so extended may
be extended further by subsequent consents, in writing, made
before the expiration of the extended period.
Section 1214-A. Failure to furnish information, returning false
information or failure to permit inspection.
(a) Penalty.--Any taxpayer who fails to keep or make any
record, return, report, inventory or statement, or keeps or
makes any false or fraudulent record, return, report, inventory
or statement required by this article commits a misdemeanor and
shall, upon conviction, be sentenced to pay costs of prosecution
and a fine of $500 and to imprisonment for not more than one
year, or both, at the discretion of the court.
(b) Examination.--The department is authorized to examine
the books and records, the stock of tobacco products and the
premises and equipment of any taxpayer in order to verify the
accuracy of the payment of the tax imposed by this article. The
person subject to an examination shall give to the department or
its duly authorized representative, the means, facilities and
opportunity for the examination. Willful refusal to cooperate
with or permit an examination to the satisfaction of the
department shall be sufficient grounds for the suspension or
revocation of a taxpayer's license. In addition, a person who
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willfully refuses to cooperate with or permit an examination to
the satisfaction of the department commits a misdemeanor and
shall, upon conviction, be sentenced to pay costs of prosecution
and a fine of $500 or to imprisonment for not more than one
year, or both, at the discretion of the court.
(c) Records; dealer or manufacturer.--A dealer or
manufacturer shall keep and maintain for a period of four years
records in the form prescribed by the department. The records
shall be maintained at the location for which the license is
issued.
(d) Reports.--A dealer or manufacturer shall file reports at
times and in the form prescribed by the department.
(e) Records; manufacturer or wholesaler.--A manufacturer or
wholesaler located or doing business in this Commonwealth who
sells tobacco products to a wholesale license holder in this
Commonwealth shall keep records showing:
(1) The number and kind of tobacco products sold.
(2) The date the tobacco products were sold.
(3) The name and license number of the dealer the
tobacco products were sold to.
(4) The total weight of each of the tobacco products
sold to the license holder.
(5) The place where the tobacco products were shipped.
(6) The name of the common carrier.
(f) Manufacturer or wholesaler.--A manufacturer or
wholesaler shall file with the department, on or before the 20th
of each month, a report showing the information listed in
subsection (e) for the previous month.
Section 1215-A. Other violations; peace officers; fines.
Sections 1278, 1279, 1280 and 1291 are incorporated by
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reference into and shall apply to the tax imposed by this
article.
Section 1216-A. Sales reporting.
For purposes of reporting sales of roll-your-own tobacco
under the act of June 22, 2000 (P.L.394, No.54) , known as the
Tobacco Settlement Agreement Act, 0.09 ounces of tobacco shall
constitute one individual unit sold.
Section 1217-A. (Reserved).
Section 1218-A. (Reserved).
Section 1219-A. Records of shipments and receipts of tobacco
products required.
The department may, in its discretion, require reports from
any common or contract carrier who transports tobacco products
to any point or points within this Commonwealth, and from any
bonded warehouseman or bailee who has in the possession of the
warehouseman or bailee any tobacco products. The reports shall
contain the information concerning shipments of tobacco products
that the department determines to be necessary for the
administration of this article. All common and contract
carriers, bailees and warehousemen shall permit the examination
by the department or its authorized agents of any records
relating to the shipment or receipt of tobacco products.
Section 1220-A. Licensing of dealers and manufacturers.
(a) Prohibition.--No person, unless all sales of tobacco
products are exempt from Pennsylvania tobacco products tax,
shall sell, transfer or deliver any tobacco products in this
Commonwealth without first obtaining the proper license provided
for in this article.
(b) Application.--An applicant for a dealer's or
manufacturer's license shall complete and file an application
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with the department. The application shall be in the form and
contain information prescribed by the department and shall set
forth truthfully and accurately the information desired by the
department. If the application is approved, the department shall
license the dealer or manufacturer for a period of one year and
the license may be renewed annually thereafter.
Section 1221-A. Licensing of manufacturers.
Any manufacturer doing business within this Commonwealth
shall first obtain a license to sell tobacco products by
submitting an application to the department containing the
information requested by the department and designating a
process agent. If a manufacturer designates no process agent,
the manufacturer shall be deemed to have made the Secretary of
State its agent for the service of process in this Commonwealth.
Section 1222-A. Licensing of wholesalers.
(a) Requirements.--Applicants for a wholesale license or
renewal of that license shall meet the following requirements:
(1) The premises on which the applicant proposes to
conduct business are adequate to protect the revenue.
(2) The applicant is a person of reasonable financial
stability and reasonable business experience.
(3) The applicant, or any shareholder controlling more
than 10% of the stock if the applicant is a corporation or
any officer or director if the applicant is a corporation,
shall not have been convicted of any crime involving moral
turpitude.
(4) The applicant shall not have failed to disclose any
material information required by the department, including
information that the applicant has complied with this article
by providing a signed statement under penalty of perjury.
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(5) The applicant shall not have made any material false
statement in the application.
(6) The applicant shall not have violated any provision
of this article.
(7) The applicant shall have filed all required State
tax reports and paid any State taxes not subject to a timely
perfected administrative or judicial appeal or subject to a
duly authorized deferred payment plan.
(b) Multiple locations.--The wholesale license shall be
valid for one specific location only. Wholesalers with more than
one location shall obtain a license for each location.
Section 1223-A. Licensing of retailers.
Applicants for retail license or renewal of that license
shall meet the following requirements:
(1) The premises in which the applicant proposes to
conduct business are adequate to protect the revenues.
(2) The applicant shall not have failed to disclose any
material information required by the department.
(3) The applicant shall not have any material false
statement in the application.
(4) The applicant shall not have violated any provision
of this article.
(5) The applicant shall have filed all required State
tax reports and paid any State taxes not subject to a timely
perfected administrative or judicial appeal or subject to a
duly authorized deferred payment plan.
Section 1224-A. License for tobacco products vending machines.
Each tobacco products vending machine shall have a current
retail license which shall be conspicuously and visibly placed
on the machine. There shall be conspicuously and visibly placed
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on every tobacco products vending machine the name and address
of the owner and the name and address of the operator.
Section 1225-A. License fees and issuance and display of
license.
(a) At the time of making any application or license renewal
application:
(1) An applicant for a tobacco products manufacturers
license shall pay the department a license fee of $1,500.
(2) An applicant for a wholesale tobacco products
dealer's license shall pay to the department a license fee of
$1,500.
(3) An applicant for a retail tobacco products dealer's
license shall pay to the department a license fee of $25.
(4) An applicant for a vending machine tobacco products
dealer's license shall pay to the department a license fee of
$25.
(b) Proration.--Fees shall not be prorated.
(c) Issuance and display.--On approval of the application
and payment of the fees, the department shall issue the proper
license which must be conspicuously displayed at the location
for which it has been issued.
Section 1226-A. Electronic filing.
The department may at its discretion require that any or all
returns, reports or registrations that are required to be filed
under this article be filed electronically. Failure to
electronically file any return, report, registration or other
information the department may direct to be filed electronically
shall subject the taxpayer to a penalty of 5% of the tax due on
the return, up to a maximum of $1,000, but not less than $10.
This penalty shall be assessed at any time and collected in the
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manner provided in this article. This penalty shall be in
addition to any civil penalty imposed in this article for
failure to furnish information or file a return. The criminal
penalty for failure to file a return electronically shall be the
same as the criminal penalty for failure to furnish information
or file a return under this article.
Section 1227-A. Expiration of license.
(a) Expiration.--A license shall expire on the last day of
June next succeeding the date upon which it was issued unless
the department at an earlier date suspends, surrenders or
revokes the license.
(b) Violation.--After the expiration date of the license or
sooner if the license is suspended, surrendered or revoked, it
shall be illegal for any dealer to engage directly or indirectly
in the business heretofore conducted by the dealer for which the
license was issued. Any licensee who shall, after the expiration
date of the license, engage in the business theretofore
conducted by the licensee either by way of purchase, sale,
distribution or in any other manner directly or indirectly
engaged in the business of dealing with tobacco products for
profit shall be in violation of this article and be subject to
the penalties provided in this article.
Section 1228-A. Administration powers and duties.
(a) Department.--The administration of this article is
hereby vested in the department. The department shall adopt
rules and regulations for the enforcement of this article. The
department may impose fees as may be necessary to cover the
costs incurred in administering this section.
(b) Joint administration.--The department is authorized to
jointly administer this article with other provisions of this
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act, including joint reporting of information, forms, returns,
statements, documents or other information submitted to the
department.
Section 1229-A. Sales without license.
(a) Penalty.--Any person who shall, without being the holder
of a proper unexpired dealer's license, engage in purchasing,
selling, distributing or in any other manner directly or
indirectly engaging in the business of dealing with tobacco
products for profit commits a summary offense and shall, upon
conviction, be sentenced to pay costs of prosecution and a fine
of not less than $250 nor more than $1,000, or to imprisonment
for not more than 30 days, or both, at the discretion of the
court.
(b) Prima facie evidence.--Open display of tobacco products
in any manner shall be prima facie evidence that the person
displaying such tobacco products is directly or indirectly
engaging in the business of dealing with tobacco products for
profit.
Section 1230-A. Violations and penalties.
(a) Suspension.--The license of any person who violates this
article may be suspended after due notice and opportunity for a
hearing for a period of not less than five days or more than 30
days for a first violation and shall be revoked or suspended for
any subsequent violation.
(b) Fine.--In addition to the provisions of subsection (a),
upon adjudication of a first violation, the person shall be
fined not less than $2,500 nor more than $5,000. For subsequent
violations, the person shall, upon adjudication thereof, be
fined not less than $5,000 nor more than $15,000.
(c) Civil penalty.--A person who violates section 1214-A
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(b), (c), or (d), or 1225-A(c), shall be subject to a civil
penalty not to exceed $300 per violation but shall not be
subject to subsections (a) and (b).
Section 1231-A. Property rights.
(a) Incorporation.--Subject to subsection (b), section 1285
is incorporated by reference into and shall apply to this
article.
(b) Alterations.--
(1) References in section 1285 to cigarettes shall apply
to tobacco products in this article.
(2) References in section 1285 to 2,000 or more
unstamped cigarettes shall apply to tobacco products worth at
least $500 in this article.
(3) References in section 1285 to more than 200
unstamped cigarettes shall apply to tobacco products worth at
least $50 in this article.
Section 1232-A. Sample of tobacco products.
(a) Samples.--The department shall, by regulation, govern
the receipt, distribution of and payment of tax on sample
tobacco products issued for free distribution.
(b) Construction.--Nothing in this article or the
regulations promulgated under this article shall prohibit the
bringing into this Commonwealth by a manufacturer samples of
tobacco products to be delivered and distributed only through
licensed dealers or the manufacturers or their sales
representatives. The tax shall be paid by the manufacturer
provided all such packs bear the legend "all applicable State
taxes have been paid." Under no circumstances shall any untaxed
tobacco products be sold within this Commonwealth.
Section 1233-A. Labeling and packaging.
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It shall be unlawful to knowingly possess, sell, give,
transfer or deliver to any person, any tobacco product where the
packaging of which has been modified or altered by a person
other than the original manufacturer. Modification or alteration
shall include the placement of a sticker, writing or mark to
cover information on the packages. For purposes of this section,
a tobacco product package shall not be construed to have been
modified or altered by a person other than the manufacturer if
the most recent modification or alteration was made by the
manufacturer or person authorized by the manufacturer and
approved by the department.
Section 1234-A. Information exchange.
The department is authorized to exchange information with any
other Federal, State or local enforcement agency for purposes of
enforcing this article.
ARTICLE XXIX-G
SCHOOL DISTRICT PROPERTY TAX AND RENT REBATES
Section 2901-G. Scope of article.
This article relates to school district property tax and rent
rebates.
Section 2902-G. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Assessor." The chief assessor of a county, the equivalent
position in a home rule county or the equivalent position in a
city of the third class that performs its own assessments of
real property.
"Board." The Board of Finance and Revenue.
"City of the first class amount." The amount of the maximum
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rebate multiplied by the number of homestead exclusions awarded,
as determined by the assessor and certified by the department in
a city of the first class.
"Claim." A rebate or a rent rebate authorized under this
article.
"Claimant." A person who files a claim for a rebate or rent
rebate.
"Department." The Department of Revenue of the Commonwealth.
"Fund." The School District Property Tax and Rent Rebate
Fund established under section 2912-G.
"Homeowner." An owner of a homestead who is:
(1) an individual who is a natural person domiciled in
this Commonwealth;
(2) a grantor who has placed real property in a
revocable trust as long as the grantor is a natural person
domiciled in this Commonwealth; or
(3) a partner or shareholder of a family farm business,
as defined in section 1101-C and the partner or shareholder
is a natural person domiciled in this Commonwealth.
"Homestead." The owner-occupied, primary residence and the
parcel of land within this Commonwealth on which the residence
is located. The term includes other improvements located on the
parcel. If a portion of the structure is used for a
nonresidential purpose, the homestead is equal to that portion
of the property used as the primary residence of the owner-
occupant. The term shall have no effect concerning the issue of
whether the property constitutes a homestead or homestead
property under any other act.
"Household income." Income received by a claimant and each
other individual residing in the homestead during the calendar
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year for which a rebate is claimed.
"Income." As defined in Chapter 13 of the Taxpayer Relief
Act.
"Real property tax." The total real property tax imposed by
a school district on a homestead for the tax year. Real property
tax authorized by a city of the first class for a school
district of the first class shall constitute taxes imposed by a
school district for the purposes of this definition. The term
does not include payments made in lieu of taxes or any penalties
or interest paid in connection with the tax.
"Rebate." An amount equal to 100% of the real property tax
paid, up to $1,990, on the assessed value of a homestead to a
school district for the tax year.
"Rent rebate." An amount equal to 100% of the rent paid for
the tax year, except that no rebate paid pursuant to this
article shall exceed $500.
"Rental unit." A rented dwelling and as much of the land
surrounding the rental dwelling as is reasonably necessary for
the use of the dwelling as a renter-occupied primary residence
by a claimant. The term includes:
(1) Premises occupied by reason of a lease in a
cooperative housing corporation.
(2) Mobile homes which are assessed as realty for local
property tax purposes and the land, if rented by the
claimant, upon which the mobile home is situated and other
similar living accommodations.
(3) A part of a multidwelling or multipurpose building
and a part of the land upon which the building is built.
(4) Premises occupied by reason of the rental of a
dwelling located on land owned by a nonprofit incorporated
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association, of which the claimant is a member, if the
claimant is required to pay a pro rata share of the property
taxes levied against the association's land.
(5) Premises occupied by a claimant if the claimant is
required by law to pay a property tax by reason of the
claimant's rental, including a possessory interest, in the
dwelling, the land or both.
"Renter." An individual who is a natural person domiciled in
this Commonwealth who is the leaseholder of a rental unit and
applies for a rent rebate.
"Residence." A structure used as a place of habitation by
the owner of the structure.
"School district." A school district of the first class,
first class A, second class, third class or fourth class,
including any independent school district.
"Taxpayer Relief Act." The act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
"Tax year." A school district's 2015-2016 fiscal year and
each fiscal year thereafter during which real property tax is
due and payable.
Section 2903-G. Property tax rebate qualifications.
(a) Issuance.--A rebate shall be issued to a homeowner if:
(1) The homeowner, in complying with section 2906-G(d),
demonstrates qualification for a rebate to the satisfaction
of the department.
(2) All of the following apply:
(i) The homeowner occupied the homestead during the
tax year.
(ii) The homeowner has paid real property tax owed
on the homestead for the tax year.
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(iii) The homeowner is the owner of record.
(iv) The homeowner applies as required by section
2905-G.
(b) Multiple individuals on title.--If the title to a
homestead is held by more than one individual, a rebate shall be
issued in the name appearing on the school property tax record.
(c) Payment.--The homeowner may not be required to pay the
tax directly.
(d) Limitations.--
(1) A homeowner may not be eligible for more than one
rebate.
(2) A rebate may not exceed $1,990.
(3) A rebate may not be issued by the department to a
homeowner in a city of the first class.
Section 2904-G. Rent rebate.
(a) General rule.--Subject to subsections (c) and (d)(1), a
rent rebate shall be issued to a renter if the renter, in
complying with section 2906-G(e), demonstrates qualification for
a rent rebate to the satisfaction of the department.
(b) Schedule.--The amount of any rent rebate for rent due
and payable during calendar year 2015 and each calendar year
thereafter shall be determined in accordance with the following:
Household Income Amount of Rent Rebate Allowed
$0 - $50,000 $500
(c) Limitations on rent rebate.--
(1) No rent rebate under subsection (a) shall be allowed
if the renter obtains a rent rebate in lieu of property tax
relief under Chapter 13 of the Taxpayer Relief Act.
(2) No rent rebate under subsection (a) shall be allowed
if the renter is a child who is a dependent for purposes of
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section 151 of the Internal Revenue Code of 1986 (Public Law
99-514, 26 U.S.C. § 151).
(3) Only one resident of a homestead occupied by
multiple residents may apply for a rent rebate under
subsection (a). If two or more residents are able to meet the
qualification for a renter, the residents may determine who
the renter shall be and, in the absence of a determination,
the department shall determine to whom the rent rebate is to
be paid.
(4) No rent rebate under subsection (a) shall be allowed
if the renter is a tenant of an owner of real property which
is exempt from real property taxes.
(5) No rent rebate under subsection (a) shall be allowed
if the renter is eligible for or has received a property tax
rebate under this section.
(d) Apportionment and public assistance.--
(1) In determining the amount of a rent rebate for which
a renter is eligible the department shall apportion the rent
in accordance with the period or degree of leasehold or
eligibility of the renter if any of the following apply:
(i) A rental unit is owned or rented and occupied
for only a portion of a year or is owned or rented in
part by a person who does not meet the qualifications for
a renter, exclusive of any interest owned or leased by a
renter's spouse.
(ii) The renter is a widow or widower who remarries.
(iii) The renter is a formerly disabled person who
is no longer disabled.
(2) A renter who receives public assistance from the
Department of Human Services shall not be eligible for a rent
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rebate during those months within which the renter receives
public assistance.
(e) Government subsidy.--Rent does not include a subsidy
provided by or through a governmental agency.
Section 2905-G. Property tax rebate administration.
(a) Procedures.--The department shall establish
administrative and application procedures and deadlines
necessary to implement and administer this article. To
facilitate the timely implementation of this article, the
provisions of Part X of Article III and Article VII of the act
of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code,
shall not apply to this article. The department may enter into
contracts which are necessary to administer this article.
(b) List.--Each assessor shall submit to the department a
list, categorized by school district, of residential and farm
real property and owners of record as of July 1, 2015, within
its jurisdiction. The list shall include only homeowners of
record who have fully paid the real property tax owed on the
homeowner's homestead for the previous taxable year.
(c) Review.--Only lists submitted by or within 30 days of
the effective date of this article shall be reviewed by the
department. The department shall return the list of potentially
eligible homeowners to the assessor.
(d) Verification.--Within 30 days after receipt of the list
of eligible homeowners, the assessor shall verify the list and
report to the department any corrections to the list.
(e) Finalization.--The department shall finalize the list
and notify each listed homeowner, by October 20, 2015, that the
homeowner may apply for a rebate. The department shall make the
initial determination of homeowner rebate eligibility from
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information submitted by the homeowner as required by this
article.
Section 2906-G. Claims.
(a) Duties of department.--The department shall:
(1) Make available forms for the filing of claims.
(2) Receive all applications.
(3) Determine the eligibility of homeowners or renters.
(4) Hear appeals.
(5) Disburse payments.
(b) Filing.--A claim shall be filed with the department on
or before June 30 of the year next succeeding the end of the
calendar year in which real property tax was due and payable.
(c) Exception.--A claim filed after the June 30 deadline
until December 31 of a calendar year shall be accepted by the
department as long as funds are available to pay the benefits to
the late filing homeowner.
(d) Property tax rebate application forms.--The department
shall prescribe a form on which a homeowner may apply for a
rebate. In order to qualify for a rebate, the homeowner shall
complete the form and provide the department with:
(1) Proof the property has been occupied as the
homestead during the tax year.
(2) The tax receipt or other proof that the real
property taxes on the homestead have been paid.
(e) Rent rebate application forms.--The department shall
prescribe a form on which a renter may apply for a rent rebate.
In order to qualify for a rent rebate, the renter shall complete
the form and provide the department with:
(1) Reasonable proof of household income.
(2) The size and nature of the property claimed as a
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rental unit.
(3) The rent receipt or other proof that rent in
connection with the occupancy of the rental unit has been
paid.
(4) Other information required by the department.
(f) Regulations.--The department may prescribe necessary
rules and promulgate regulations to administer the provisions of
this article.
(g) Report to General Assembly.--The department shall
collect the following information and issue a report to the
chairman and minority chairman of the Appropriations Committee
of the Senate and the chairman and minority chairman of the
Appropriations Committee of the House of Representatives by
September 30, 2016, and by September 30 of each year thereafter:
(1) The total number of claims which will be paid in the
fiscal year in which the report is issued.
(2) The total amount of claims paid in the fiscal year
in which the report is issued.
Section 2907-G. Petitions for review.
(a) Right to file.--A claimant whose application is denied,
corrected or otherwise adversely affected by the department may
file with the department a petition for redetermination on forms
supplied by the department within 90 days after the date of
mailing written notice by the department of the action.
(b) Contents.--The petition shall set forth the grounds on
which the claimant alleges that the departmental action is
erroneous or unlawful, in whole or in part, and shall contain an
affidavit or affirmation that the facts contained in the
petition are true and correct.
(c) Extension of time for filing.--
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(1) An extension of time for filing the petition may be
allowed for cause but may not exceed 120 days.
(2) The department shall hold hearings as may be
necessary for the purpose of redetermination, and each
claimant who has duly filed a petition for redetermination
shall be notified by the department of the time when and the
place where the hearing on the homeowner's or renter's case
will be held.
(d) Time period for decision.--The department shall, within
six months after receiving a petition for redetermination,
dispose of the matters raised by the petition and shall mail
notice of the department's decision to the claimant.
Section 2908-G. Review by board.
(a) Right to review.--Within 90 days after the date of
official receipt by the claimant of notice mailed by the
department of the department's decision on a petition for
redetermination, the homeowner or renter who is adversely
affected by the decision may by petition request the board to
review the action.
(b) Effect of no decision from department.--The failure of
the department to officially notify the claimant of a decision
within the six-month period under section 2907-G shall act as a
denial of the petition. A petition for review may be filed with
the board within 120 days after written notice is officially
received by the claimant that the department has failed to
dispose of the petition within the six-month period.
(c) Contents of petition for redetermination.--A petition
for redetermination shall state the reasons upon which the
homeowner or renter relies or incorporate by reference the
petition for redetermination in which the reasons were stated.
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The petition shall be supported by an affidavit that the facts
set forth are correct and true.
(d) Time period for decision.--The board shall act in
disposition of petitions within six months after the petition
was received and, in the event of failure of the board to
dispose of a petition within six months, the action taken by the
department upon the petition for redetermination shall be deemed
sustained.
(e) Relief authorized by board.--The board may sustain the
action taken by the department on the petition for
redetermination or take other action as the board deems
necessary and consistent with provisions of this article.
(f) Form of notice.--Notice of the action of the board shall
be given by mail to the department and to the claimant.
Section 2909-G. Appeal.
A claimant aggrieved by a decision of the board may appeal
from the decision of the board in the manner provided by law for
appeals from decisions of the board in tax cases.
Section 2910-G. Penalties.
(a) Civil penalty.--If a claim is excessive and is filed
with fraudulent intent, the claim shall be disallowed in full,
and a penalty of 25% of the amount claimed shall be imposed. The
penalty and the amount of the disallowed claim, if the claim has
been paid, shall bear interest at the rate of 1.5% per month
from the date of the claim until the penalty is paid and the
amount of the disallowed claim is repaid.
(b) Criminal penalty.--A claimant who files a fraudulent
claim, and any person who assists in the preparation or filing
of a fraudulent claim, commits a misdemeanor of the third degree
and shall, upon conviction, be sentenced to pay a fine not
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exceeding $1,000, or to imprisonment not exceeding one year, or
both.
(c) Disallowance for receipt of title.--A rebate shall be
disallowed if the homeowner received title to the homestead
primarily for the purpose of receiving a rebate.
Section 2911-G. Erroneous rebates.
(a) Determination.--Whenever on audit of a claim the
department finds the claim to have been incorrectly determined,
it shall redetermine the correct amount of the claim and notify
the claimant of the reason for the redetermination and the
amount of the corrected claim.
(b) Recovery.--If a claim has been issued in error and the
claimant fails to refund the claim upon the department's
request, the claim shall be recoverable by the department in the
same manner as provided for under Chapter 13 of the Taxpayer
Relief Act.
Section 2912-G. Fund.
(a) Establishment.--There is established within the General
Fund a restricted fund to be known as the School District
Property Tax and Rent Rebate Fund. The money in the fund is
appropriated to the department to carry out the provisions of
this article.
(b) Payment.--Except as provided in subsection (c), claims
approved by the department under this article shall be paid from
the fund.
(c) Offset.--The department may offset any claim due to a
homeowner or renter against collectible liabilities owed to the
Commonwealth by the homeowner or renter for taxes imposed under
Article III.
(d) Funding.--The following shall be deposited into the fund
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established under subsection (a):
(1) An amount equal to 1% of the tax imposed under
section 302.
(2) An amount equal to 0.25% of the tax imposed under
section 202.
(3) Any interest earned on money in the fund.
(4) Any money collected under sections 2910-G and 2911-
G.
(e) City of the first class transfer.--Beginning on July 1,
2016, and each fiscal year thereafter, prior to a claim being
paid from the fund under subsection (b), the department shall
transfer to a city of the first class, the city of the first
class amount for use in accordance with section 2913-G.
Section 2913-G. City of the first class.
A city of the first class shall use the funds provided under
section 2912-G(e) as follows:
(1) Up to $73,600,000 to increase the homestead
exclusion.
(2) Up to $196,000,000 to reduce a tax imposed on the
wages of residents and nonresidents under the authority of
the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred
to as the Sterling Act.
(3) Up to $83,600,000 to reduce the sales tax as
authorized under section 201-B.
(4) Up to $60,000,000 to reduce the cigarette tax
authorized under 53 Pa.C.S. § 8722 (relating to local option
cigarette tax in school districts of the first class).
(5) Up to $24,800,000 to pension relief.
Section 2914-G. Construction.
Notwithstanding any other provision of law to the contrary, a
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claim received under this article may not be considered income
under Article III or for purposes of determining eligibility for
a State government program, including those programs authorized
by Chapter 13 of the Taxpayer Relief Act, or Chapter 5 of the
act of August 26, 1971 (P.L.351, No.91), known as the State
Lottery Law.
Section 9. This act shall apply to sales and uses occurring
or commencing 120 days after the effective date of this section.
Section 10. This act shall take effect immediately.
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