H2258B3239A04631 MSP:EJH 01/31/20 #90 A04631
AMENDMENTS TO HOUSE BILL NO. 2258
Sponsor: REPRESENTATIVE PEIFER
Printer's No. 3239
Amend Bill, page 1, lines 14 through 22; page 2, lines 1
through 16; by striking out all of said lines on said pages and
inserting
Section 1. The General Assembly finds and declares as
follows:
(1) An error appeared in the publication of section 8 of
the act of July 2, 1986 (P.L.318, No.77): The amendment of
the definition of "document" in section 1101-C of the act of
March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of
1971, used the word "devises" instead of the word "demises"
and the word "devise" instead of the word "demise."
(2) An error appeared in the publication of section 11
of Act 77 of 1986: The addition of section 1102-C.4 of the
Tax Reform Code of 1971, used the word "devise" instead of
the word "demise."
(3) An error appeared in the publication of section 12
of Act 77 of 1986: The addition of section 1103-C(c) of the
Tax Reform Code of 1971, used the word "devise" instead of
the word "demise" and the word "devised" instead of the word
"demised."
(4) The publication of the official law, without a
footnote, does not match the enrolled bill nor comport with
the interpretive regulation of the Department of Revenue at
61 Pa. Code ยงยง 91.111(a) (relating to imposition of tax on
documents) and 91.112(a) (relating to statement of value).
(5) The errors are corrected by the amendment of the
definition of "document" in section 1101-C and sections 1102-
C.4 and 1103-C(c) of the Tax Reform Code of 1971.
Section 2. The definition of "document" in section 1101-C of
the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform
Code of 1971, is amended to read:
Section 1101-C. Definitions.--The following words when used
in this article shall have the meanings ascribed to them in this
section:
* * *
"Document." Any deed, instrument or writing which conveys,
transfers, [devises] demises, vests, confirms or evidences any
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