PRINTER'S NO. 465
No. 411 Session of 1985
INTRODUCED BY LLOYD, D. R. WRIGHT, BATTISTO, POTT, BELARDI,
NAHILL, SWEET, GREENWOOD, F. E. TAYLOR, COHEN, PISTELLA,
DeWEESE, BLAUM, KUKOVICH, STABACK, MAIALE, HOWLETT, PRATT,
HALUSKA, DeLUCA AND WOGAN, FEBRUARY 26, 1985
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 26, 1985
AN ACT
1 Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2 as amended, "An act relating to the finances of the State
3 government; providing for the settlement, assessment,
4 collection, and lien of taxes, bonus, and all other accounts
5 due the Commonwealth, the collection and recovery of fees and
6 other money or property due or belonging to the Commonwealth,
7 or any agency thereof, including escheated property and the
8 proceeds of its sale, the custody and disbursement or other
9 disposition of funds and securities belonging to or in the
10 possession of the Commonwealth, and the settlement of claims
11 against the Commonwealth, the resettlement of accounts and
12 appeals to the courts, refunds of moneys erroneously paid to
13 the Commonwealth, auditing the accounts of the Commonwealth
14 and all agencies thereof, of all public officers collecting
15 moneys payable to the Commonwealth, or any agency thereof,
16 and all receipts of appropriations from the Commonwealth,
17 authorizing the Commonwealth to issue tax anticipation notes
18 to defray current expenses, implementing the provisions of
19 section 7(a) of Article VIII of the Constitution of
20 Pennsylvania authorizing and restricting the incurring of
21 certain debt and imposing penalties; affecting every
22 department, board, commission, and officer of the State
23 government, every political subdivision of the State, and
24 certain officers of such subdivisions, every person,
25 association, and corporation required to pay, assess, or
26 collect taxes, or to make returns or reports under the laws
27 imposing taxes for State purposes, or to pay license fees or
28 other moneys to the Commonwealth, or any agency thereof,
29 every State depository and every debtor or creditor of the
30 Commonwealth," requiring the Board of Finance and Revenue to
31 issue written opinions to accompany its decisions.
32 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Section 502 of the act of April 9, 1929 (P.L.343,
3 No.176), known as The Fiscal Code, is amended to read:
4 Section 502. Resettlements.--Upon the presentation to it of
5 a petition for review, as hereinafter provided, the Board of
6 Finance and Revenue shall have the power, and its duty shall be,
7 to revise any settlement made with any person, association,
8 corporation, body politic, or public officer, by the Department
9 of Revenue, or by the Department of the Auditor General and the
10 Treasury Department. Whenever the Board of Finance and Revenue
11 determines any petition under this section, the board shall
12 issue a written order which sets forth the decision on the
13 petition, summarizes the relevant factual and legal issues and
14 explains the rationale upon which the decision is based.
15 Section 2. This act shall take effect in 60 days.
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