Bill Information

An Act amending the act of March 4, 1971 (P. L. 6, No. 2), known as the "Tax Reform Code of 1971," further defining the terms "employe" and "employer" for personal income tax purposes; further providing for estimated tax; codifying provisions imposing a State tax, payable by manufacturers and by others, on malt or brewed beverages used, sold, transported, or delivered within the Commonwealth; prescribing the method and manner of evidencing the payment and collection of such tax; conferring additional powers and imposing additional duties on the Department of Revenue, and those using or engaged in the sale, at retail or wholesale, or in the transportation of malt or brewed beverages; providing penalties; and making a repeal.