PRINTER'S NO. 324
No. 302 Session of 1983
INTRODUCED BY SNYDER, REIBMAN, SHAFFER AND KELLEY, FEBRUARY 22,
1983
REFERRED TO FINANCE, FEBRUARY 22, 1983
AN ACT
1 Amending Title 72 (Taxation and Fiscal Affairs) of the
2 Pennsylvania Consolidated Statutes, making editorial and
3 technical amendments relating to inheritance and estate
4 taxes.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. The definition of "lineal descendants" in section
8 1702 of Title 72 of the Pennsylvania Consolidated Statutes,
9 added December 13, 1982 (P.L.1086, No.255) is amended to read:
10 § 1702. Definitions.
11 The following words and phrases when used in this chapter
12 shall have the meanings given to them in this section unless the
13 context clearly indicates otherwise:
14 * * *
15 "Lineal descendants." All children of the natural parents
16 and their descendants, adopted descendants and their
17 descendants, stepchildren and their descendants and children and
18 their descendants of the natural parent who are adopted by his
1 spouse. Except as otherwise specifically provided in this
2 definition, lineal descendants do not include [descendants of
3 stepchildren or] adopted children and their descendants in the
4 natural family.
5 * * *
6 Section 2. Section 1781(e) and (f) of Title 72 are amended
7 to read:
8 § 1781. Refund of tax.
9 * * *
10 (e) To whom application for refund shall be made.--An
11 application for refund of tax shall be made to the [Board of
12 Finance and Revenue] department.
13 (f) Judicial review [of board action].--The action of the
14 [Board of Finance and Revenue] department on all applications
15 for refund of tax may be appealed as provided for in 42 Pa.C.S.
16 § 933 (relating to appeals from government agencies).
17 * * *
18 Section 3. (a) The amendment to section 1702 (relating to
19 definitions) shall apply to the estates of all descendents dying
20 on or after December 13, 1982 and to inter vivos transfers made
21 by decedents dying on or after December 13, 1982 regardless of
22 the date of the transfer.
23 (b) The amendment to section 1781 (relating to refund of
24 tax) shall apply to all applications for refunds regardless of
25 the date of the decedent's death.
26 Section 4. This act shall take effect immediately.
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