PRIOR PRINTER'S NO. 37
PRINTER'S NO. 1851
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 AND JOZWIAK, JANUARY 28, 2019
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MAY 15, 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 personal income tax, further providing for
collection of tax and for limitations on assessment and
collection. IN GENERAL PROVISIONS, 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. Sections 343 and 348(c) of the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, are
amended to read:
Section 343. Collection of Tax.--(a) The department shall
collect the taxes imposed by this article in the manner provided
by law for the collection of taxes imposed by the laws of this
Commonwealth.
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