PRINTER'S NO. 4005
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2644
Session of
2018
INTRODUCED BY RYAN, BERNSTINE, CORR, COX, DIAMOND, JAMES,
J. McNEILL, MILLARD, PICKETT, SAYLOR, STAATS, STEPHENS,
TOOHIL, WATSON AND DRISCOLL, SEPTEMBER 17, 2018
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 17, 2018
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 personal income tax, further providing for
collection of tax and for limitations on assessment and
collection.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 343 and 348(c) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 343. Collection of Tax.--(a) The department shall
collect the taxes imposed by this article in the manner provided
by law for the collection of taxes imposed by the laws of this
Commonwealth.
(b) The following apply:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22