PRINTER'S NO. 610
No. 516 Session of 2003
INTRODUCED BY WRIGHT, E. Z. TAYLOR, FEESE, BAKER, BARRAR,
BELFANTI, CORRIGAN, CREIGHTON, DeWEESE, FICHTER, FRANKEL,
GABIG, GEIST, GORDNER, HALUSKA, HARHART, HARPER, HARRIS,
HENNESSEY, HORSEY, HUTCHINSON, LAUGHLIN, LEDERER, MANN,
McCALL, McNAUGHTON, R. MILLER, S. MILLER, MUNDY, PICKETT,
READSHAW, ROBERTS, RUBLEY, SAINATO, SAYLOR, SCAVELLO, SEMMEL,
SHANER, B. SMITH, STABACK, THOMAS, TURZAI, WANSACZ AND
WATSON, FEBRUARY 26, 2003
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 26, 2003
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for requirements concerning
11 returns, notices, records and statements.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 335 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, is amended by
16 adding a subsection to read:
17 Section 335. Requirements Concerning Returns, Notices,
18 Records and Statements.--* * *
19 (e) Notwithstanding any other provision of this act or law
1 to the contrary, the department may not review, audit or request
2 duplicate copies for tax returns filed for taxable years that
3 have expired for seven (7) years or longer.
4 Section 2. This act shall take effect in 60 days.
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