PRIOR PRINTER'S NOS. 1751, 1865, 2504, PRINTER'S NO. 3638
2966
No. 1490 Session of 1975
Report of the Committee of Conference
To the Members of the House of Representatives and Senate:
We, the undersigned, Committee of Conference on the part of
the House of Representatives and Senate for the purpose of
considering House Bill No. 1490, entitled:
"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; * * *; prescribing crimes, offenses and
penalties,' further defining charitable organization for sales
tax purposes and further providing for additions to income tax."
respectfully submit the following bill as our report:
JOHN L. BRUNNER
A. J. DeMEDIO
HERBERT K. ZEARFOSS
(Committee on the part of the House of Representatives.)
QUENTIN R. ORLANDO
PATRICK J. STAPLETON
WILLIAM J. MOORE
(Committee on the part of the Senate.)
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 additions to tax.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. Subsection (e) of section 352, act of March 4,
14 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971,"
15 Article III added August 31, 1971 (P.L.362, No.93), is amended
16 to read:
17 Section 352. Additions.-- * * *
18 (e) Any person required to collect, account for and pay over
19 any tax imposed by this article who wilfully fails to collect
20 such tax or truthfully account for and pay over such tax, or
21 wilfully attempts in any manner to evade or defeat any such tax
22 or the payment thereof, shall, in addition to other penalties
23 provided by law, be liable to a penalty equal to the total
24 amount of the tax evaded or not collected or not accounted for
25 and paid over. No penalty shall be imposed under subsection (b)
26 [or], (c) or (h) for any offense to which this subsection (e) is
27 applicable. The term "person" as used in this subsection
28 includes an officer or employe of a corporation, or a member or
29 employe of a partnership, who as such officer, employe or member
30 is under a duty to perform the act in respect of which the
31 violation occurs.
32 * * *
33 Section 2. Section 352 of the act is amended by adding a
1 subsection to read:
2 Section 352. Additions.-- * * *
3 (h) If any amount of tax required to be withheld by an
4 employer and paid over to the department under this article is
5 not paid on or before the due date prescribed under section 319,
6 there shall be added thereto and paid to the department five per
7 cent of such underpayment for each month or fraction thereof
8 from the due date to the date paid, but the total of such
9 additions shall not exceed fifty per cent of the amount of
10 underpayment for such period.
11 Section 3. This act shall take effect immediately.
B25L56RZ/19750H1490B3638 - 2 -