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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:
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(1) except as provided under paragraph (2), where the
assessment of a tax imposed by this article has been made within
the applicable period of limitation, the tax shall be collected
by the department within ten years after the date the return was
first due; and
(2) where the taxpayer willfully files a false or fraudulent
return with the intent to evade the tax imposed by this article,
the amount of tax due may be assessed and collected at any time.
Section 348. Limitations on Assessment and Collection.--* *
*
(c) Where no return is filed, or if a taxpayer shall fail,
when required, to file an amended return, the amount of the tax
due may be assessed at any time not exceeding ten years from the
date the return was first due or any extension thereof.
* * *
Section 2. This act shall take effect in 60 days.
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