PRINTER'S NO. 101
No. 99 Session of 1975
INTRODUCED BY SHUMAN AND S. E. HAYES JR., JANUARY 27, 1975
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 1975
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for the return day for monthly
11 reports of sales tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (2) of subsection (a) of section 217, act
15 of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of
16 1971," is amended to read:
17 Section 217. Time for Filing Returns.--(a) Monthly,
18 Bimonthly and Quarterly Returns:
19 * * *
20 (2) For the year in which this article becomes effective,
21 and in each year thereafter, a return shall be filed monthly
22 with respect to each month by every licensee whose total tax
23 reported, or in the event no report is filed, the total tax
1 which should have been reported, for the third calendar quarter
2 of the preceding year equals or exceeds six hundred dollars
3 ($600). Such returns shall be filed on or before the [fifteenth]
4 first day of the second month succeeding the month with respect
5 to which the return is made, except that the return due for the
6 month of April, of each year, shall be filed on or before the
7 twentieth day of May next following and the return due for the
8 month of May of each year shall be filed on or before the
9 twentieth day of June next following. Any licensee required to
10 file monthly returns hereunder shall be relieved from filing
11 quarterly returns.
12 * * *
13 Section 2. This act shall take effect in 60 days.
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