72 Pa. Stat. § 302

Current through Pa Acts 2024-53, 2024-56 through 2024-111
Section 302 - Funds

The moneys paid into the State Treasury, and the moneys of which the State Treasurer is custodian, shall be credited by the Treasury Department to the following funds, as hereinafter provided:

Agricultural College Land Scrip Fund,

Banking Department Fund,

Federal Vocational Education Fund,

Fire Insurance Tax Fund,

Fish Fund,

Game Fund,

General Fund,

Liquid Fuels Tax Fund,

Manufacturing Fund,

Motor License Fund,

School Employes' Retirement Fund,

Sinking Fund,

State College Experimental Farm Fund,

State Employes' Retirement Fund,

State Farm Products Show Fund,

State Insurance Fund,

State School Fund,

State Workmen's Insurance Fund,

Surplus Commodities Stamp Fund,

Historical Preservation Fund,

Vocational Rehabilitation Fund,

Rehabilitation Center Fund.

1. Agricultural College Land Scrip Fund.--The $500,000 derived from the sale of lands and scrip, donated to the Commonwealth for the establishment of a college for the benefit of agriculture and the mechanical arts by the act of Congress, approved July second, one thousand eight hundred sixty-two (Chapter one hundred thirty, twelve Statutes, five hundred three), entitled "An act donating public lands to the several states and territories which may provide colleges for the benefit of agriculture and the mechanic arts," or the investments representing the same, shall be credited by the Treasury Department to the Agricultural College Land Scrip Fund.
2. Banking Department Fund.--All moneys received by the Treasury Department from the Department of Revenue, arising from fees, assessments, charges, and penalties, collected or recovered from persons, firms, corporations, or associations, under the supervision of the Department of Banking, and from the sale by the Department of Property and Supplies of unserviceable property originally paid for out of the Banking Department Fund, shall be credited to the Banking Department Fund.
3. Federal Rehabilitation Fund.--Repealed. 1959, May 13, P.L. 308, § 2.
4. Federal Vocational Education Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from annual appropriations from the Federal Government to this Commonwealth for the advancement of vocational education, shall be credited to the Federal Vocational Education Fund.
5. Fire Insurance Tax Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from the two per centum tax paid upon premiums received by foreign fire insurance companies from business done within this Commonwealth, shall be credited to the Fire Insurance Tax Fund.
6. Fish Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from license fees, fines, penalties; and other moneys paid, received, recovered, and collected, under the fish laws, and from the sale by the Department of Property and Supplies of unserviceable property originally paid for out of the Fish Fund, shall be credited to the Fish Fund.
7. Game Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from license fees, fines, penalties, and other moneys paid, received, recovered, and collected, under the game laws, and from the sale by the Department of Property and Supplies of unserviceable property originally paid for out of the Game Fund, shall be credited to the Game Fund.
8. General Fund.--All moneys received by the Treasury Department from the Department of Revenue, or from any other source, which are not by this act required to be credited to any other fund, shall be credited to the General Fund.
9. Liquid Fuels Tax Fund.--That portion of the liquid fuels tax received by the Treasury Department from the Department of Revenue, which is directed by law to be returned to the counties, shall be credited to the Liquid Fuels Tax Fund.
10. Manufacturing Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from the industries established and maintained by the Department of Justice in State institutions, and from the employment of inmates in maintenance activities, and from the sale by the Department of Property and Supplies of unserviceable property originally paid for out of the Manufacturing Fund, shall be credited to the Manufacturing Fund.
11. Motor License Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from title registration and license fees, fines, penalties, bail forfeited, and other miscellaneous receipts, collected or recovered under the motor laws; from the collection of any portion of the Liquid Fuels Tax, not directed by law to be returned to the counties; from contributions by the Federal Government and political subdivisions of this Commonwealth for the improvement, maintenance, and rebuilding of highways within this Commonwealth; from the sale of highway bulletins and maps; from the sale by the Department of Property and Supplies of unserviceable State property originally paid for out of the Motor License Fund; from fees for permits authorizing work on State or township highways and restoration charges, license fees for occupancy of bridges, restoration charges and payments on agreements to which the Commonwealth has succeeded upon taking over county bridges; from amounts received from utility companies covering the cost of constructing facilities over or rentals for the use of bridges; from forfeited checks, fees for certifying records of the Department of Highways, amounts recovered for damage to or loss of equipment of said department, rentals for equipment of said department, liquidated damages on highway contracts; and from tolls collected on intrastate toll bridges, acquired by the Commonwealth, and paid for out of the Motor License Fund,--shall be credited to the Motor License Fund.
12. School Employes' Retirement Fund.--All moneys in the School Employes' Contingent Reserve Fund, the School Employes' Annuity Reserve Fund, the School Employes' State Annuity Reserve Fund, and the School Employes' State Annuity Reserve Fund Number Two, shall, upon the effective date of this act, be consolidated into one fund, to be known as the School Employes' Retirement Fund, and thereafter the Treasury Department shall credit to the School Employes' Retirement Fund all moneys received by it from the Department of Revenue, arising from (a) payments by the Commonwealth of such amounts, certified by the School Employes' Retirement Board as necessary to pay the State annuity to each new entrant in the School Employes' Retirement System, (b) deductions from the salaries of contributors in the School Employes' Retirement System, and (c) payments by the Commonwealth of amounts necessary to accumulate a reserve to pay all State annuity payments to present employes when due.
13. Sinking Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from State appropriations to meet State road bond sinking fund requirements, shall be credited to the Sinking Fund. The sum of one hundred forty-one thousand three hundred twenty dollars and twenty-six cents ($141,320.26), which is necessary for the payment of bonds and obligations of the Commonwealth which have never been presented for redemption, shall continue to be credited to the Sinking Fund.
14. State College Experimental Farm Fund.--All moneys derived from the sale of eastern and western experimental farms of State College, which were originally purchased from Federal moneys appropriated by the act of Congress, approved July second, one thousand eight hundred sixty-two (Chapter one hundred thirty, twelve Statutes, five hundred three), entitled "An act donating lands to the several states and territories which may provide colleges for the benefit of agriculture and the mechanic arts," or the investments representing the same, shall be credited to the State College Experimental Farm Fund.
15. State Employes' Retirement Fund.--All moneys in the State Employes' Contingent Reserve Fund, the State Employes' Annuity Reserve Fund, the State Employes' Annuity Savings Fund, the State Employes' State Annuity Reserve Fund, and the State Employes' State Annuity Reserve Fund Number Two, shall, upon the effective date of this act, be consolidated into one fund to be known as the State Employes' Retirement Fund, and thereafter the Treasury Department shall credit to the State Employes' Retirement Fund all moneys received by it from the Department of Revenue, arising from (a) payments by the Commonwealth of such amounts, certified by the retirement board as necessary to provide a proper reserve to pay the State annuity to all new members in the State Employes' Retirement System, (b) deductions from the salaries of contributors in the State Employes' Retirement System, and (c) payments by the Commonwealth of amounts necessary to accumulate a reserve to meet the annuity values of all retiring original members in the State Employes' Retirement System.
16. State Farm Products Show Fund.--All moneys received by the Treasury Department from the Department of Revenue, arising from the leasing or sub-leasing, by the State Farm Products Show Commission, of space to exhibitors, including the departments, boards, and commissions of the State Government, the leasing of the State Farm Show Building for exhibitions, conventions, or other proper purposes, admission and entry fees, and any other moneys received or collected by the Department of Revenue as agent for the State Farm Products Show Commission, shall be credited to the State Farm Products Show Fund.
17. State Insurance Fund.--All moneys appropriated from the General Fund, or any other fund, to the State Insurance Fund, shall be credited to the State Insurance Fund.
18. State School Fund.--All moneys received by the Treasury Department from all real estate owned by this Commonwealth which is not used for State or other public purposes, from all escheated estates in this Commonwealth, and from all other property or money which shall in any way accrue to such fund, whether by devise, gift, or otherwise, shall be credited to the State School Fund.
19. State Workmen's Insurance Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from the collection of premiums on policies issued by the State Workmen's Insurance Board, and from the sale by the Department of Property and Supplies of unserviceable property originally paid for out of the State Workmen's Insurance Fund, shall be credited to the State Workmen's Insurance Fund.

All moneys in the State Treasury, and in the possession of the State Treasurer as custodian, upon the effective date of this act, shall be credited to the funds to which they would be credited if thereafter received, and the Treasury Department shall notify the Department of Revenue and the Department of the Auditor General of the balances in each fund as of such date.

20. Repealed. 1943, May 21, P.L. 518, § 2.

21. Surplus Commodities Stamp Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from appropriations by the several counties, cities, boroughs, incorporated town and townships for participation in the Federal Surplus Commodities Stamp plans, all receipts and proceeds resulting from the sale of Federal Surplus Commodities Stamps, and all moneys received from insurance covering losses of such stamps or the proceeds from the sale of such stamps shall be credited to the Surplus Commodities Stamp Fund.
22. Historical Preservation Fund.--All moneys received by the Treasury Department from the Department of Revenue arising from the sale by the Department of Property and Supplies of publications of the Pennsylvania Historical and Museum Commission, and all moneys received from admission fees to historical buildings, shall be credited to the Historical Preservation Fund.
23. Vocational Rehabilitation Fund.--All moneys received by the Treasury Department from the Department of Revenue, arising from moneys received from the Federal Government and from moneys contributed by the Commonwealth of Pennsylvania for vocational rehabilitation services and from all other moneys received as a result of vocational rehabilitation services or for the promotion of vocational rehabilitation services, shall be credited to the Vocational Rehabilitation Fund.
24. Rehabilitation Center Fund.--All moneys received by the Treasury Department from the Department of Revenue, arising from fees for services rendered by the Rehabilitation Center at Johnstown, or from other income received by the Center, shall be credited to the Rehabilitation Center Fund.

72 P.S. § 302

1929, April 9, P.L. 343, art. III, § 302. Amended 1931, June 1, P.L. 318, § 1; 1935, June 11, P.L. 333, § 1; 1941, June 19, P.L. 139, §§ 1, 2; 1951, June 28, P.L. 593, §§ 1, 2; 1953, July 29, P.L. 1439, § 1; 1959, May 13, P.L. 308, §§ 1, 3.