PRINTER'S NO. 2807

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

2002

Session of

2019

INTRODUCED BY KAUFER, BERNSTINE, HEFFLEY, JAMES, JOZWIAK, MOUL,

PICKETT, PYLE, RYAN, SCHMITT, TOOHIL, WHEELAND AND ZIMMERMAN,

OCTOBER 29, 2019

penalties for the violation of this act."

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of May 11, 1921 (P.L.479, No.225),

entitled "An act imposing a State tax on anthracite coal;

providing for the assessment and collection thereof; and

providing penalties for the violation of this act," is repealed:

Imposing a State tax on anthracite coal; providing for the

assessment and collection thereof; and providing penalties

one and one-half per centum (1 1/2), to the thirty-first day of

May, one thousand nine hundred twenty-nine, one per centum (1)

for the period beginning on the first day of June, one thousand

nine hundred twenty-nine, and ending on the thirty-first day of

May, one thousand nine hundred thirty, and one-half (1/2) of one

per centum for the period beginning on the first day of June,

one thousand nine hundred thirty, and ending on the thirty-first

day of May, one thousand nine hundred thirty-one, of the value

thereof when prepared for market, which said tax shall be

assessed at the time when said coal has been mined, washed or

Section 2. It shall be the duty of the individual, or the

superintendent or other officer, in charge of any mine or mines,

or washery, or operation, to assess the tax hereby imposed, from

time to time, as the coal is mined, washed, or screened, and is

ready for shipment or market, and to ascertain and assess daily

the number of gross tons of coal so mined, washed, or screened,

and to fix the value thereof. The said individual,

superintendent, or other officer in charge of any such mine or

mines, washery or screening operation, shall annually, on or

before the first day of February for the calendar year next

covered by the report, and the amount of tax assessed thereon:

Provided, That the report made on or before the fifteenth day of

January, one thousand nine hundred and twenty-two, shall be for

the portion of the year one thousand nine hundred and twenty-one

remaining after this act becomes effective.

If the Auditor General and State Treasurer, or either of

them, is not satisfied with the assessment and estimate of

valuation so made and returned as aforesaid, they are hereby

authorized and empowered to make an assessment and valuation

based upon the facts contained in the report herein required or

them, to appeal therefrom in the manner now provided by law. For

the purpose of making such assessment and settlement, said

officers may require the production of such books, papers, and

reports as may be necessary to enable them to assess and settle

the tax. In the event of the failure, neglect, or refusal of the

individual, superintendent, or other officer in charge of any

mine, mines, washery, or screening operation to make the report

and valuation to the Auditor General as hereinbefore provided,

on or before the first day of February in each and every year,

it shall be the duty of the Auditor General to estimate an

Every person, firm, corporation, and every other owner,

operator, or lessee of any mine, mines, washery, or screening

operation, from which a report is required under the provisions

of this act, shall pay into the treasury of the Commonwealth the

amount of the tax herein imposed, within sixty days from the

date of settlement of the account by the Auditor General and

State Treasurer, plus a penalty of ten per centum for every

failure to assess said tax and to make report as required by

this act. When any tax is settled, it shall bear interest, from

sixty days after approval by the State Treasurer, at the rate of

each and every year, with the assessment and report as

aforesaid, as required by law, or cause the same to be done, or

make or cause to be made any false report, it shall be the duty

of the accounting officers of the Commonwealth to add ten per

centum to said tax for each and every year for which assessment

and report were not so furnished, which percentage shall be

settled and collected with the said tax in the usual manner of

settling accounts and collecting such taxes. The Auditor General

may, upon application made before the first day of February in

each and every year, and upon proper cause shown, extend the

intentionally make or cause to be made any false assessment and

report, or intentionally neglect or refuse to furnish the

Auditor General with the assessment and report as required by

law, he or they shall be guilty of a misdemeanor, and, on

conviction thereof, shall be sentenced to pay a fine of five

hundred dollars ($500.00), and undergo imprisonment not

exceeding one year, or both or either, at the discretion of the

court.

Section 3. The provisions of this act shall be independent

of each other; and, if any of its provisions shall be held to be