Section 706 - Bonus and excise tax reports of foreign corporations, limited partnerships and joint-stock associations and payment of bonus and excise tax(a) Every corporation, limited partnership, or joint-stock association chartered or created under the laws of any other state, or of the United States, or of any foreign country, which has had issued to it a certificate of authority to do business by the Department of State prior to the first day of January, one thousand nine hundred fifty-three, or prior to the first day of any fiscal year beginning in the calendar year one thousand nine hundred fifty-three, shall make a bonus report to the Department of Revenue, within thirty (30) days after the issuance to it of such certificate of authority, and annually thereafter at the same time that such corporation, limited partnership, or joint-stock association is required by law to file with the Department of Revenue a capital stock or franchise tax report. Every such corporation, limited partnership, or joint-stock association, at the time of making every report required by this section, shall compute and pay to the department the bonus, if any, then due to the Commonwealth.(b) Every corporation, limited partnership or joint-stock association, chartered or created under the laws of any other state or of the United States or of any foreign country, which shall have issued to it a certificate of authority to do business by the Department of State on or after the first day of January, one thousand nine hundred fifty-three, or on or after the first day of any fiscal year beginning in the calendar year one thousand nine hundred fifty-three, shall make, as of the date of issuance to it of such certificate of authority, an excise tax report to the Department of Revenue within thirty (30) days after the issuance to it of such certificate of authority or within thirty (30) days from the effective date of this act, whichever is later, and annually thereafter, at the same time that such corporation, limited partnership or joint-stock association is required by law to file with the Department of Revenue a capital stock or franchise tax report. Every such corporation, limited partnership or joint-stock association, at the time of making every report required by this section, shall compute and pay to the department the excise tax, if any, then due to the Commonwealth.1929, April 9, P.L. 343, art. VII, § 706. Amended 1937, Feb. 2, P.L. 3, § 1; 1951, July 19, P.L. 1077, § 1; 1953, July 28, P.L. 672, § 1.