PRINTER'S NO. 1930
No. 1651 Session of 1981
INTRODUCED BY WILSON, DOMBROWSKI, VROON, CORNELL, MAIALE,
BOWSER, POTT, LUCYK, McVERRY, NAHILL AND PENDLETON, JUNE 17,
1981
REFERRED TO COMMITTEE ON FINANCE, JUNE 17, 1981
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," redefining the word "taxpayer;" providing for the
11 suspension or revocation of licenses; changing certain filing
12 dates and further providing for refunds.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Clause (n) of section 201, act of March 4, 1971
16 (P.L.6, No.2), known as the "Tax Reform Code of 1971," is
17 amended to read:
18 Section 201. Definitions.--The following words, terms and
19 phrases when used in this Article II shall have the meaning
20 ascribed to them in this section, except where the context
21 clearly indicates a different meaning:
22 * * *
1 (n) "Taxpayer." Any person required to pay or collect the
2 tax imposed by this article, or who does in fact collect or
3 receive tax under color of any provision of this article.
4 * * *
5 Section 2. Section 208 of the act is amended by adding
6 subsections to read:
7 Section 208. Licenses.--* * *
8 (e) The department may, after notice and hearing in the
9 manner provided by law, suspend or revoke any license for cause.
10 Such action shall be in addition to any other civil or criminal
11 action, procedure or penalty provided by law. A license may be
12 reinstated upon such terms and conditions as the department may
13 require.
14 (f) Licenses shall be conspicuously posted at all times in
15 the taxpayer's place of business in such manner and position
16 that they may be readily seen and read by the public.
17 Section 3. Section 217 and subsections (c) and (d) of
18 section 253 of the act are amended to read:
19 Section 217. Time for Filing Returns.--(a) Monthly,
20 Bimonthly and Quarterly Returns:
21 (1) For the year in which this article becomes effective and
22 in each year thereafter a return shall be filed quarterly by
23 every licensee on or before the [last] twentieth day of April,
24 July, October and January for the three months ending the last
25 day of March, June, September and December[, except as
26 hereinafter provided].
27 (2) For the year in which this article becomes effective,
28 and in each year thereafter, a return shall be filed monthly
29 with respect to each month by every licensee whose total tax
30 reported, or in the event no report is filed, the total tax
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1 which should have been reported, for the third calendar quarter
2 of the preceding year equals or exceeds [six hundred dollars
3 ($600)] one thousand dollars ($1,000). Such returns shall be
4 filed on or before the [fifteenth] twentieth day of the [second]
5 month succeeding the month with respect to which the return is
6 made[, except that the return due for the month of April, of
7 each year, shall be filed on or before the twentieth day of May
8 next following and the return due for the month of May of each
9 year shall be filed on or before the twentieth day of June next
10 following]. Any licensee required to file monthly returns
11 hereunder shall be relieved from filing quarterly returns.
12 [(3) For the year in which this article becomes effective,
13 and for each year thereafter, every licensee required to file a
14 quarterly return for the second calendar quarter shall file a
15 single return for the months of April and May on or before the
16 fifteenth day of June next following. The filing of such return
17 shall not relieve the licensee of the duty to file a return on
18 or before the last day of July next following and to remit
19 therewith tax for the month of June.]
20 (b) Annual Returns. For the calendar year 1971, and for each
21 year thereafter, no annual return shall be filed, except as may
22 be required by rules and regulations of the department
23 promulgated and published at least sixty days prior to the end
24 of the year with respect to which the returns are made. Where
25 such annual returns are required licensees shall not be required
26 to file such returns prior to the sixty-first day of the year
27 succeeding the year with respect to which the returns are made.
28 (c) Other Returns. Any person, other than a licensee, liable
29 to pay to the department any tax under this article, shall file
30 a return on or before the last day of the month succeeding the
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1 month in which such person becomes liable for the tax.
2 (d) Small Taxpayers. The department, by regulation, may
3 waive the requirement for the filing of quarterly return in the
4 case of any licensee whose individual tax collections do not
5 exceed [seventy-five dollars ($75)] one hundred fifty
6 dollars($150) per calendar quarter and may provide for reporting
7 on a less frequent basis in such cases.
8 (e) Seasonal Returns. The department, by regulation, may
9 waive the requirement for the filing of quarterly returns in the
10 case of any licensee whose business is operated only during
11 certain seasons of the year and may provide for the filing of
12 returns by such licensees at times other than those provided for
13 in this section.
14 Section 253. Refund Petition.--* * *
15 (c) It shall be the duty of the department, within six
16 months after receiving a petition for refund, to dispose of the
17 issue raised by such petition, and mail notice of the
18 department's decision to the petitioner: Provided, however, That
19 the taxpayer and the department may, by stipulation, extend such
20 disposal time by not more than six additional months. If the
21 determination of any petition shall be governed by litigation
22 then pending before any court of competent jurisdiction, the
23 department, upon the written request of the petitioner
24 containing a statement to such affect which identifies such
25 litigation, may, in its discretion, beyond such initial six
26 months or such additional six months, defer consideration of
27 such petition. If the determination of any petition shall be
28 governed by litigation then pending before any court of
29 competent jurisdiction, the department, upon the written request
30 of the petitioner containing a statement to such effect which
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1 identifies such litigation, may, in its discretion, either in
2 whole or part, defer consideration of the petition until the
3 final judgment determining the question or questions involved in
4 such petition has been handed down. If the department decides to
5 determine the issues raised in the petition which are not
6 dependent for their determination upon the pending litigation
7 then the issues so determined, and those which remain
8 undetermined pending litigation, shall be separately identified
9 by the department's adjudication.
10 [(d) Notwithstanding any other provision of this section
11 where any tax, interest or penalty has been paid under a
12 provision of this article subsequently held by final judgment of
13 a court of competent jurisdiction to be unconstitutional, or
14 under an interpretation of such provision subsequently held by
15 such court to be erroneous, a petition for refund may be filed
16 either before or subsequent to final judgment, but such petition
17 must be filed within five years of the date of the payment of
18 which a refund is requested. The department shall have
19 jurisdiction to hear and determine any such petition filed prior
20 to such final judgment only if, at the time of filing of the
21 petition, proceedings are pending in a court of competent
22 jurisdiction wherein the claim of unconstitutionality or of
23 erroneous interpretation, made in the petition for refund may be
24 established, and in such case, the department shall not take
25 final action upon the petition for refund until the judgment
26 determining the question involved in such petition has become
27 final.]
28 Section 4. The provisions of this act shall not affect any
29 act done, liability incurred or right secured or vested, or
30 affect any suit or prosecution pending or to be instituted to
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1 enforce any right or penalty or punish any offense under the
2 authority of any act or part thereof repealed by this act.
3 Section 5. The act shall take effect July 1, 1981, or if
4 finally enacted after said date, on January 1, 1982.
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