Bill Information

An Act amending Title 72 (Taxation and Fiscal Affairs) of the Pennsylvania Consolidated Statutes, imposing a tax on the extraction of natural gas; providing for natural gas severance registration certificate, for duties of the Department of Revenue, for tax assessments and tax liens; imposing penalties; providing for service of process, for rulemaking, for cooperation with other governments and for bonds; establishing the Natural Gas Severance Tax Account, the Local Government Services Account and the Oil and Gas Environmental Disaster and Economic Protection Account; and making an appropriation.