1Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2as amended, "An act relating to the finances of the State
3government; providing for the settlement, assessment,
4collection, and lien of taxes, bonus, and all other accounts
5due the Commonwealth, the collection and recovery of fees and
6other money or property due or belonging to the Commonwealth,
7or any agency thereof, including escheated property and the
8proceeds of its sale, the custody and disbursement or other
9disposition of funds and securities belonging to or in the
10possession of the Commonwealth, and the settlement of claims
11against the Commonwealth, the resettlement of accounts and
12appeals to the courts, refunds of moneys erroneously paid to
13the Commonwealth, auditing the accounts of the Commonwealth
14and all agencies thereof, of all public officers collecting
15moneys payable to the Commonwealth, or any agency thereof,
16and all receipts of appropriations from the Commonwealth,
17authorizing the Commonwealth to issue tax anticipation notes
18to defray current expenses, implementing the provisions of
19section 7(a) of Article VIII of the Constitution of
20Pennsylvania authorizing and restricting the incurring of
21certain debt and imposing penalties; affecting every
22department, board, commission, and officer of the State
23government, every political subdivision of the State, and
24certain officers of such subdivisions, every person,
25association, and corporation required to pay, assess, or
26collect taxes, or to make returns or reports under the laws
27imposing taxes for State purposes, or to pay license fees or
28other moneys to the Commonwealth, or any agency thereof,
29every State depository and every debtor or creditor of the
30Commonwealth," in preliminary provisions, further providing 
31for method of filing; in agents for collection, further 
32providing for corporate treasurers; in bonus and tax records, 
33further providing for corporate loans and tax, for municipal 
34loans and tax and for monthly statements by registers of 
35wills; and in collections other than by settlement, further
 

1providing for driver's license fees and for amounts payable 
2to State institutions.

3The General Assembly of the Commonwealth of Pennsylvania
4hereby enacts as follows:

5Section 1. Section 10 of the act of April 9, 1929 (P.L.343,
6No.176), known as The Fiscal Code, added October 9, 2009 
7(P.L.537, No.50), is amended to read:

8Section 10. Method of Filing.--(a) The Department of
9Revenue may require any return, report or other document
10required to be filed for a tax administered by the department
11prepared by a third party who submits [fifty or] more than ten
12returns, reports or other documents required to be filed per
13year to be filed by any method prescribed by the department,
14including by telephonic, electronic or other method. Notice of
15the method of filing shall be published in the Pennsylvania
16Bulletin and on the Department of Revenue's Internet website at
17least sixty days prior to the due date of the return, report or
18other document required to be filed by telephonic, electronic or
19other method. The notice shall refer to this section.

20(b) Failure to file a return, report or other document by
21the method required under subsection (a) shall subject the tax
22preparer to a penalty of one percent of the tax due on the
23return, report or other document up to a maximum of five hundred
24dollars ($500), but not less than ten dollars ($10). This
25penalty shall be assessed and collected in the manner provided
26by the act of March 4, 1971 (P.L.6, No.2), known as the "Tax
27Reform Code of 1971." This penalty shall be in addition to any
28civil penalty imposed in the applicable article of the "Tax
29Reform Code of 1971" for failure to file a return, report or
30other document. The criminal penalty for failure to file a
31return, report or other document by the method required under

1subsection (a) shall be the same as the criminal penalty for
2failure to file a return, report or other document under the
3applicable article of the "Tax Reform Code of 1971."

4(c) (1) The Department of Revenue may waive the requirement
5to file by the method required under subsection (a) when the
6department determines that any of the following apply:

7(i) The prescribed filing method causes an undue hardship.

8(ii) The preparer or taxpayer requests a waiver in writing
9that clearly states why the filing method causes an undue
10hardship.

11(2) In determining whether filing by the method required
12under subsection (a) causes an undue hardship, the Department of
13Revenue may consider unusual circumstances that may prevent the
14person from filing by the prescribed method or any other factor
15that the department determines is relevant.

16Section 2. Section 606 of the act is repealed:

17[Section 606. Treasurers of Private Corporations to Collect
18Tax from Interest Paid.--The treasurer of every private
19corporation, except corporations of the first class and
20cooperative agricultural associations not having capital stock
21and not conducted for profit, shall continue to be the agent of
22the Commonwealth, for the purpose of assessing, collecting, and
23paying into the State Treasury the tax imposed by law upon any
24scrip, bond, certificate, or evidence of indebtedness, issued or
25assumed by such corporation, or upon which interest shall be
26paid and held by residents of this Commonwealth, including
27interest paid for prior years, but all taxes thus collected
28shall be paid into the State Treasury, through the Department of
29Revenue.

30For his services as such agent, every such treasurer shall be
 

1compensated at the rates now provided by law.]

2Section 3. Section 708 of the act, amended July 13, 1957
3(P.L.838, No.388), is repealed:

4[Section 708. Report of Corporate Loans and Payment of
5Tax.--The treasurer of every private corporation, except
6corporations of the first class, and cooperative agricultural
7associations not having capital stock and not conducted for
8profit, shall report, annually, on or before the fifteenth day
9of April, to the Department of Revenue, the amount of
10indebtedness of the corporation, or assumed by it, or upon which
11it pays interest, owned by residents of this Commonwealth, as
12nearly as the same can be ascertained, and whenever any such
13corporation shall make a payment of interest on any scrip,
14bonds, certificates and evidence of indebtedness, due and
15payable for prior years, it shall also be the duty of the
16treasurer of such corporation to report the same forthwith to
17the Department of Revenue, giving such information about such
18payment as the Department of Revenue shall require. Every such
19treasurer, at the time of making every report required by this
20section, shall compute and pay to the department the tax due the
21Commonwealth upon such scrip, bonds, certificates and evidences
22of indebtedness, as required by law.]

23Section 4. Section 709 of the act, amended February 2, 1937 
24(P.L.3, No.1), is repealed:

25[Section 709. Report of Municipal Loans and Payment of
26Tax.--The treasurer of each county, city, borough, school
27district, and incorporated district, shall, on or before the
28fifteenth day of March of each year, make a return to the
29Department of Revenue of the amount of scrip, bonds,
30certificates, and evidences of indebtedness, outstanding by such

1county, city, borough, school district, or incorporated
2district, as the same existed on the first day of January,
3together with the rates of interest or dividends thereon at each
4interest or dividend paying date during the preceding year, and
5whenever any such county, city, borough, school district, or
6incorporated district, shall make a payment of interest on any
7scrip, bonds, certificates, and evidences of indebtedness, due
8and payable for prior years, it shall be the duty of the
9treasurer thereof to report the same forthwith to the Department
10of Revenue, giving such information about such payment as the
11department may require. Every such treasurer, at the time of
12making every report required by this section, shall compute and
13pay to the department the tax due the Commonwealth upon such
14scrip, bonds, certificates and evidences of indebtedness, as
15required by law.]

16Section 5. Sections 724 and 1206 of the act are repealed:

17[Section 724. Monthly Statements by Registers of Wills
18Reporting Inheritance Tax Appraisers' Returns.--The register of
19wills of each county shall transmit to the Department of
20Revenue, on the first day of each month, a statement of all
21returns made by appraisers during the preceding month upon which
22transfer inheritance taxes have been paid or remain unpaid.

23Section 1206. Motor License and Vehicle Operators' License
24Fees.--The Department of Revenue shall prepare and distribute
25such forms as may be necessary to enable it to collect all fees
26for the registration and titling of vehicles, under any existing
27or future laws of the Commonwealth, and for licensing operators
28of vehicles. All such fees shall be collected directly by the
29Department of Revenue, which shall issue the licenses, license
30tags, learners' permits, certificates of title, and all other

1certificates, permits, and documents, for which such fees are
2payable.]

3Section 6. Section 1209 of the act, amended June 1, 1931
4(P.L.318, No.143), is repealed:

5[Section 1209. Collection of Amounts Payable to State
6Institutions.--The Department of Revenue shall place its agent
7in every State institution for the purpose of collecting all
8moneys due to such institutions from patients, pupils, inmates,
9or the estates of such patients, pupils, or inmates or from any
10political subdivision of this Commonwealth, including school
11districts, and poor districts, or from the Federal Government,
12or from any other person, association, corporation, or public
13agency whatsoever, for care, treatment, instruction,
14maintenance, or any other expense, chargeable for or on account
15of such patients, pupils, or inmates.

16All bills rendered hereunder shall be in the style,
17"Commonwealth of Pennsylvania, Department of Revenue, Agent for
18the Collection of Moneys Owing to (name of institution or its
19board of trustees)."

20All such bills shall be due when rendered, and shall bear
21interest at the rate of six per centum per annum from thirty
22days after their date.]

23Section 7. The effective date of the amendment of section
2410 of the act, under section 8(1) of this act, is not dependent
25upon rulemaking by the Department of Revenue nor the State
26Treasurer.

27Section 8. This act shall take effect as follows:

28(1) The amendment of section 10 of the act shall take effect
29January 1, 2014.

30(2) The remainder of this act shall take effect immediately.