TAXREFORMCODEOF1971 AN ACT Relating to tax reform …

1 TAX reform CODE OF 1971. Act of Mar. 4, 1971, 6, No. 2 Cl. 72. 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. TABLE OF CONTENTS. Article I. Short Title Section 101.

2 Short Title. Article II. Tax For Education Part I. Definitions Section 201. Definitions. Part II. Imposition of Tax Section 202. Imposition of Tax. Section 203. Computation of Tax. Part III. Exclusions From Tax Section 204. Exclusions from Tax. Section 205. Alternate Imposition of Tax; Credits. Section 206. Credit Against Tax. Part IV. Licenses Section 208. Licenses. Part V. Hotel Occupancy Tax Section 209. Definitions. Section 210. Imposition of Tax. Section 211. Seasonal Tax Returns. Section 212. Tourism Promotion Fund. Part V-A. Marketplace Sales Section 213. Definitions. Section Election.

3 Section Notice Requirements. Section Reports to Purchasers and Marketplace Sellers. Section Reports to Department. Section Liability and Penalties. Section Application. Part VI. Procedure and Administration Chapter I. Returns Section 215. Persons Required to Make Returns. Section 216. Form of Returns. Chapter II. Time and Place for Filing Returns Section 217. Time for Filing Returns. Section 218. Extension of Time for Filing Returns. Section 219. Place for Filing Returns. Section 220. Timely Mailing Treated as Timely Filing and Payment. Chapter III. Payment of Tax Section 221. Payment.

4 Section 222. Time of Payment. Section 223. Other Times for Payment. Section 224. Place for Payment. Section 225. Tax Held in Trust for the Commonwealth. Section 226. Local Receivers of Use Tax (Repealed). Section 227. Discount. Chapter IV. Assessment and Collection of Tax Section 230. Assessment. Section 231. Mode and Time of Assessment. Section 232. Reassessment. Section 233. Assessment to Recover Erroneous Refunds. Section 234. Review by Board of Finance and Revenue (Deleted by amendment). Section 235. Appeal to Commonwealth Court (Deleted by amendment). Section 236. Burden of Proof.

5 Section 237. Collection of Tax. Section 238. Collection of Tax on Motor Vehicles, Trailers and Semi-Trailers. Section 239. Precollection of Tax. Section 240. Bulk and Auction Sales. Section 241. Collection upon Failure to Request Reassessment, Review or Appeal. Section 242. Lien for Taxes. Section 243. Suit for Taxes. Section 244. Tax Suit Comity. Section 245. Service. Section 246. Collection and Payment of Tax on Credit Sales. Section 247. Prepayment of Tax. Section Refund of Sales Tax Attributed to Bad Debt. Section 248. Registration of Transient Vendors. Section Bond. Section Notification to Department; Inspection of Records.

6 Section Seizure of Property. Section Fines. Section Transient Vendors Subject to Article. Section Promoters. Chapter V. Refunds and Credits Section 250. Refund or Credit for Overpayment (Deleted by amendment). Section 251. Restriction on Refunds (Deleted by amendment). Section 252. Refunds. Section 253. Refund Petition. Section 254. Review by Board of Finance and Revenue (Deleted by amendment). Section 255. Appeal to the Commonwealth Court (Deleted by amendment). Section 256. Extended Time for Filing Special Petition for Refund. Chapter VI. Limitations Section 258. Limitation on Assessment and Collection.

7 Section 259. Failure to File Return. Section 260. False or Fraudulent Return. Section 261. Extension of Limitation Period. Chapter VII. Interest, Additions, Penalties and Crimes Section 265. Interest. Section 266. Additions to Tax. Section 267. Penalties. Section 268. Crimes. Section 269. Abatement of Additions or Penalties. Chapter VIII. Enforcement and Examinations Section 270. Rules and Regulations. Section 271. Keeping of Records. Section Reports and Records of Promoters. Section 272. Examinations. Section 273. Records and Examinations of Delivery Agents. Section 274. Unauthorized Disclosure.

8 Section 275. Cooperation with Other Governments. Section 276. Interstate Compacts. Section 277. Bonds. Section 278. Remote Sales Reports. Section 279. Class Actions. Part VII. Repealer; Appropriation; Effective Date Section 280. Repeal. Section 281. Appropriation for Refunds, Etc. Section Construction of Article. Section Transfers to Public Transportation Assistance Fund. Section 282. Effective Date. Article II-A. Special Situs for Local Sales Tax Section 201-A. Situs of Local Sales Tax on Certain Leased or Rental Vehicles or Crafts. Section 202-A. Situs for Certain Construction Materials.

9 Section 203-A. Situs of Local Sales Tax on Mobile Telecommunications Services. Article II-B. Special Taxing Authority Section 201-B. Special taxing authority. Article III. (Original Article III Repealed). Article III. Personal Income Tax Part I. Definitions Section 301. Definitions. Part II. Imposition of Tax Section 302. Imposition of Tax. Section Rate Changes Occurring During the Taxable Year. Section Imposition of Tax (Repealed). Section 303. Classes of Income. Section 304. Special Tax Provisions for Poverty. Section Alternative Special Tax Provision for Poverty Study. Section Pennsylvania ABLE Savings Program Tax Exemption.

10 Part III. Estates and Trusts Section 305. Taxability of Estates, Trusts and Their Beneficiaries. Part IV. Partnerships Section 306. Taxability of Partners. Section Tax Treatment Determined at Partnership Level. Section Tax Imposed at Partnership Level. Part IV-A. Pennsylvania S Corporations Section 307. Election by Small Corporation. Section Manner of Making Election. Section Effective Years of Election. Section Revocation of Election. Section Termination by Corporation Ceasing to be a Small Corporation. Section Termination Year. Section Election after Revocation or Termination (Deleted by amendment).