Chapter 1 - THE FISCAL CODE
- Article I - SHORT TITLE AND GENERAL PROVISIONS (§§ 1 — 10)
- Article I-A - EMERGENCY FINANCE AND TAX PROVISIONS (§§ 101-A — 104-A)
- Article I-B - REGIONAL RESPONSE HEALTH COLLABORATION (§§ 101-B — 105-B)
- Article I-C - EMERGENCY COVID-19 RESPONSE (§§ 101-C — 198-C)
- Article I-D - Rental and Utility Assistance Grant Program (§§ 101-D — 105-D)
- Article I-E - American Rescue Plan Rental and Utility Assistance Grant Program (§§ 101-E — 105-E)
- Article I-F - Homeowners Assistance Grant Program (§§ 101-F — 103-F)
- Article I-G - Water Assistance Program (§§ 101-G — 102-G)
- Article I-H - Child Care Stabilization Program (§§ 101-H — 105-H)
- Article I-I - Opioid Abuse Child Impact Task Force (§§ 101-I — 110-I)
- Article I-J - ARPA Health Care workforce supports (§§ 101-J — 103-J)
- Section 101-K - Definitions.
- Section 102-K - Surcharge.
- Section 103-K - Efficiency study.
- Section 104-K - Termination.
- Section 101-L - Definitions.
- Section 102-L - Charity to persons.
- Article II - DEPARTMENT OF REVENUE (§§ 201 — 215)
- Article II-A - CIGARETTE SALES AND LICENSING (§§ 201-A — 233-A)
- Article II-B - CANCER CONTROL, PREVENTION AND RESEARCH (§§ 201-B — 207-B)
- Article II-C - AMBULATORY SURGICAL CENTER DATA COLLECTION (§§ 201-C — 202-C)
- Article II-D - JOINT UNDERWRITING ASSOCIATION (§§ 201-D — 207-D)
- Article II-E - EARLY DETECTION AND DIAGNOSIS OF ALZHEIMER'S DISEASE OR A RELATED DISORDER (§§ 201-E — 205-E)
- Section 201-F - Scope of article.
- Section 202-F - Definitions.
- Section 203-F - . Indigent defense advisory committee.
- Article III - TREASURY DEPARTMENT (§§ 301 — 315)
- Article IV - DEPARTMENT OF THE AUDITOR GENERAL (§§ 401 — 410)
- Article V - BOARD OF FINANCE AND REVENUE (§§ 501 — 507)
- Article V-A - INDEPENDENT FISCAL OFFICE [EXPIRED] (§§ 501-A — 514-A)
- Article VI - AGENTS OTHER THAN THE DEPARTMENT OF REVENUE FOR THE ASSESSMENT AND COLLECTION OF STATE TAXES AND LICENSE FEES AND THE COLLECTION OF OTHER MONEYS PAYABLE TO THE COMMONWEALTH (§§ 601 — 614)
- Article VII - BONUS AND TAX REPORTS AND RETURNS AND REPORTS AND RECORDS RELATING TO TAX COLLECTIONS (§§ 701 — 732)
- Article VIII - SETTLEMENT OF BONUS AND TAX ACCOUNTS (§§ 801 — 809)
- Article IX - PROCEDURE FOR THE COLLECTION OF MONEYS DUE THE COMMONWEALTH BY COUNTY OR CITY OFFICERS (§§ 901 — 905)
- Article X - SETTLEMENTS OF OTHER ACCOUNTS BETWEEN THE COMMONWEALTH AND ITS DEBTORS, AND SETTLEMENTS BETWEEN THE COMMONWEALTH AND PERSONS HAVING CLAIMS AGAINST IT (§§ 1001 — 1004)
- Article XI - PROCEDURE FOR RESETTLEMENT OF ACCOUNTS, REVIEW AND APPEAL (§§ 1101 — 1109)
- Article XII - COLLECTIONS MADE OTHERWISE THAN BY SETTLEMENT OF ACCOUNT (§§ 1201 — 1210.1)
- Article XIII - PROCEDURE FOR COLLECTION OF ESCHEATABLE PROPERTY [REPEALED] (§§ 1301 — 1314)
- Article XIII.1 - DISPOSITION OF ABANDONED AND UNCLAIMED PROPERTY (§§ 1301.1 — 1301.29)
- Article XIV - LIEN OF ACCOUNTS DUE THE COMMONWEALTH AND PROCEDURE IN CASE OF NONPAYMENT (§§ 1401 — 1415)
- Article XV - PROCEDURE FOR THE DISBURSEMENT OF MONEY FROM THE STATE TREASURY (§§ 1501 — 1508)
- Article XV-A - COMMONWEALTH EMPLOYEES GROUP LIFE INSURANCE (§§ 1501-A — 1508-A)
- Article XVI - INQUISITORIAL POWERS OF FISCAL OFFICERS (§§ 1601 — 1602)
- Article XVI-A - TAX ANTICIPATION NOTES (§§ 1601-A — 1605-A)
- Article XVI-B - BORROWING FOR CAPITAL FACILITIES (§§ 1601-B — 1616.2-B)
- Article XVI-B.1 - CAPITAL FACILITIES (§ 1601-B.1)
- Article XVI-B.2 - ENTERTAINMENT BUSINESS FINANCIAL MANAGEMENT FIRMS (§§ 1601-B.2 — 1603-B.2)
- Article XVI-C - POLITICAL SUBDIVISION PROCUREMENT INTEREST PAYMENTS (§§ 1601-C — 1611-C)
- Article XVI-D - LOCAL GOVERNMENT CAPITAL PROJECT LOAN FUND (§§ 1601-D — 1607-D)
- Article XVI-D.1 - FINANCIALLY DISTRESSED MUNICIPALITIES (§§ 1602-D.1 — 1605-D.1)
- Article XVI-E - OIL AND GAS WELLS (§§ 1601-E — 1610-E)
- Article XVI-F - KEYSTONE SPECIAL DEVELOPMENT ZONE (§§ 1601-F — 1604-F)
- Article XVI-G - BONDS (§ 1601-G)
- Article XVI-H - TAX CREDITS (§§ 1601-H — 1604-H)
- Article XVI-I - PERMIT EXTENSIONS (§§ 1601-I — 1608-I)
- Article XVI-J - HERITAGE AREAS (§§ 1601-J — 1604-J)
- Article XVI-K - BUSINESS IN OUR SITES PROGRAM ACCOUNT (§§ 1601-K — 1603-K)
- Article XVI-M - TRANSPORTATION NETWORK COMPANIES, MOTOR CARRIER COMPANIES, AND PARKING AUTHORITY OF A CITY OF THE FIRST CLASS (§§ 1601-M — 1607-M)
- Article XVI-N - PRIVATE DAM FINANCIAL ASSURANCE (§§ 1601-N — 1606-N)
- Article XVI-O - Assessments (§ 1601-O)
- Article XVI-P - Angel Investment Venture Capital Program (§§ 1601-P — 1608-P)
- Article XVI-Q - Transportation Pilot Programs (§ 1601-Q)
- Article XVI-R - Agriculture Conservation Assistance Program (§§ 1601-R — 1604-R)
- Article XVI-S - CLEAN WATER PROCUREMENT PROGRAM (§§ 1601-S — 1613-S)
- Article XVI-T - HUMAN SERVICES (§§ 1601-T — 1606-W)
- Section 1607-W - Report to general assembly.
- Section 1601-X - Scope of article.
- Section 1602-X - Definitions.
- Section 1611-X - Additional Keystone Opportunity Expansion Zone for deteriorated, underutilized or unoccupied parcels.
- Section 1621-X - Additional Keystone Opportunity Expansion Zone for parcels impacted by current or former mining operations.
- Article XVII - PENALTIES (§§ 1701 — 1722)
- Article XVII-A - SPECIAL FUNDS (§§ 1701-A — 1793-A)
- Article XVII-A.1 - ADDITIONAL SPECIAL FUNDS AND RESTRICTED ACCOUNTS (§§ 1701-A.1 — 1792-A.1)
- Article XVII-A.2 - ADDITIONAL SPECIAL FUNDS AND RESTRICTED ACCOUNTS (§§ 1701-A.2 — 1732-A.2)
- Section 1741-A.2 - Definitions
- Section 1742-A.2 - Deposits
- Section 1743-A.2 - Fund transfers
- Section 1744-A.2 - Reporting
- Article XVII-B - 2011-2012 BUDGET IMPLEMENTATION[Repealed]
- Article XVII-B - 2021-2022 BUDGET IMPLEMENTATION (§§ 1701-B — 1793-B)
- Article XVII-C - 2021-2022 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-C — 1727-C)
- Article XVII-D - FAMILY PLANNING FUNDING LIMITATIONS (§§ 1701-D — 1708-D)
- Article XVII-E - GENERAL BUDGET IMPLEMENTATION (§§ 1701-E — 1779.10-E)
- Article XVII-E.1 - RURAL REGIONAL COLLEGE FOR UNDERSERVED COUNTIES (§§ 1701-E.1 — 1717-E.1)
- Article XVII-E.2 - SCHOOL DISTRICT DEBT REFINANCING BONDS (§§ 1701-E.2 — 1711-E.2)
- Article XVII-E.3 - GENERAL BUDGET RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-E.3 — 1724-E.3)
- Article XVII-E.4 - SCHOOL DISTRICT INTERCEPTS FOR THE PAYMENT OF DEBT SERVICE DURING BUDGET IMPASSE (§§ 1701-E.4 — 1705-E.4)
- Article XVII-E.5 - REINSTATEMENT OF ITEM VETOES (§ 1701-E.5)
- Article XVII-F - 2012-2013 BUDGET IMPLEMENTATION [Repealed.]
- Article XVII-F - 2017-2018 BUDGET IMPLEMENTATION (§§ 1701-F — 1793-F)
- Article XVII-F.1 - 2022-2023 BUDGET IMPLEMENTATION (§§ 1701-F.1 — 1780-F.1)
- Article XVII-F.2 - 2022-2023 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-F.2 — 1734-F.5)
- Section 1735-F.5 - [Reserved]
- Section 1701-F.6 - Definitions
- Section 1702-F.6 - [Reserved]
- Article XVII-G - 2012-2013 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS [Repealed.]
- Article XVII-G - 2017-2018 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-G — 1726-G)
- Article XVII-H - 2008-2009 BUDGET IMPLEMENTATION[Repealed.]
- Article XVII-H - 2013-2014 BUDGET IMPLEMENTATION[Repealed.]
- Article XVII-H - 2018-2019 BUDGET IMPLEMENTATION (§§ 1701-H — 1793-H)
- Article XVII-I - 2008-2009 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS[Repealed.]
- Article XVII-I - 2013-2014 RESTRICTIONS ON APPROPRIATIONS[Repealed.]
- Article XVII-I - 2018-2019 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-I — 1726-I)
- Article XVII-J - 2009-2010 BUDGET IMPLEMENTATION[Repealed]
- Article XVII-J - 2014-2015 BUDGET IMPLEMENTATION[Repealed]
- Article XVII-J - 2019-2020 BUDGET IMPLEMENTATION (§§ 1701-J — 1793-J)
- Article XVII-K - [Repealed] 2009-2010 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS
- Article XVII-K - [Repealed] 2014-2015 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS
- Article XVII-K - 2019-2020 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-K — 1726-K)
- Article XVII-L - [Repealed] 2010-2011 BUDGET IMPLEMENTATION
- Article XVII-L - [Repealed] 2015-2016 BUDGET IMPLEMENTATION
- Article XVII-L - 2020-2021 BUDGET IMPLEMENTATION (§§ 1701-L — 1793-L)
- Article XVII-M - [Repealed] 2010-2011 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS
- Article XVII-M - [Repealed] 2015-2016 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS
- Article XVII-M - 2020-2021 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS (§§ 1701-M — 1726-M)
- Article XVII-N - RETIREMENT (§§ 1701-N — 1702-N)
- Article XVII-O - AUDITS (§ 1701-O)
- Article C - INTERPRETATION, EFFECTIVE DATE, AND REPEALER (§§ 1801 — 1805)