SENATE AMENDED
PRIOR PRINTER'S NOS. 37, 1851
PRINTER'S NO. 2900
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
17
Session of
2019
INTRODUCED BY RYAN, GROVE, JAMES, KAUFFMAN, KEEFER, SAYLOR,
SIMMONS, STAATS, WALSH, LAWRENCE, F. KELLER, JONES, GILLEN,
COX, GABLER, JOZWIAK, QUINN, GLEIM, GREINER, BERNSTINE, KORTZ
AND DUSH, JANUARY 28, 2019
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, NOVEMBER 18, 2019
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," IN SALES AND USE TAX, FURTHER PROVIDING FOR
EXCLUSIONS FROM TAX; in general provisions, FURTHER PROVIDING
FOR ADMINISTRATIVE BANK ATTACHMENT FOR ACCOUNTS OF OBLIGORS
TO THE COMMONWEALTH AND providing for statute of limitation
for collection of assessed taxes and for period of
limitations on criminal tax prosecutions.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding sections to
read:
SECTION 1. SECTION 204 OF THE ACT OF MARCH 4, 1971 (P.L.6,
NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, IS AMENDED BY
ADDING A PARAGRAPH TO READ:
<--
<--
<--
<--
<--
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23