PRINTER'S NO. 2247
No. 1842 Session of 1977
INTRODUCED BY BRUNNER AND MEBUS, NOVEMBER 2, 1977
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 2, 1977
AN ACT
1 Amending the act of April 9, 1929 (P.L.343, No.176), entitled
2 "An act relating to the finances of the State government;
3 providing for the settlement, assessment, collection, and
4 lien of taxes, bonus, and all other accounts due the
5 Commonwealth, the collection and recovery of fees and other
6 money or property due or belonging to the Commonwealth, or
7 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 and
17 imposing penalties; affecting every department, board,
18 commission, and officer of the State government, every
19 political subdivision of the State, and certain officers of
20 such subdivisions, every person, association, and corporation
21 required to pay, assess, or collect taxes, or to make returns
22 or reports under the laws imposing taxes for State purposes,
23 or to pay license fees or other moneys to the Commonwealth,
24 or any agency thereof, every State depository and every
25 debtor or creditor of the Commonwealth," providing for the
26 fixing of compensation for certain persons; providing for the
27 payment of compensation and expenses from the General Fund;
28 and making a repeal.
29 The General Assembly of the Commonwealth of Pennsylvania
30 hereby enacts as follows:
31 Section 1. Section 1710.2, act of April 9, 1929 (P.L.343,
1 No.176), known as "The Fiscal Code," added December 3, 1976
2 (P.L.1274, No.283), is amended to read:
3 Section 1710.2. Collection of Inheritance Taxes.--All
4 clerks, appraisers, investigators and other persons required [to
5 assist any register of wills, in any county of the Commonwealth,
6 in collecting and paying over] for the administration,
7 collection, transmittal, and enforcement of inheritance taxes
8 shall be appointed [and their compensation fixed] by the
9 Secretary of Revenue, and [, upon his approval and order, shall
10 be paid out of the said taxes by the Department of Revenue,]
11 their compensation, together with other necessary expenses
12 incident to the collection of such taxes, including the payment
13 of the cost of the premium on bonds filed by registers with the
14 Department of Revenue, shall be paid from the General Fund.
15 Section 2. Section 3, act of May 4, 1927 (P.L.727, No.375),
16 entitled "A supplement to the act, approved the twentieth day of
17 June, one thousand nine hundred and nineteen (Pamphlet Laws,
18 five hundred and twenty-one), entitled 'An act providing for the
19 imposition and collection of certain taxes upon the transfer of
20 property passing from a decedent who was a resident of this
21 Commonwealth at the time of his death, and of property within
22 this Commonwealth of a decedent who was a nonresident of the
23 Commonwealth at the time of his death; and making it unlawful
24 for any corporation of this Commonwealth, or national banking
25 association located therein, to transfer the stock of such
26 corporation or banking association, standing in the name of any
27 such decedent, until the tax on the transfer thereof has been
28 paid; and providing penalties; and citing certain acts for
29 repeal,' authorizing the Auditor General to appoint
30 investigators and appraisers and providing for their
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1 compensation," is repealed.
2 Section 3. This act shall take effect July 1, 1978.
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