72 Pa. Stat. § 8111-A

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 8111-A - Surcharge
(a) By August 1, 2003, and by each August 1 thereafter, the Attorney General shall certify to the department a report containing the total reduction of liabilities, paid or unpaid, to the Commonwealth which are the result of a final adjudication of litigation or a settlement of litigation entered into by the Office of Attorney General for claims made under this article during the prior fiscal year.
(b) By August 1, 2003, and by each August 1 thereafter, the State Treasurer shall certify to the department a report containing the total reduction of liabilities, paid or unpaid, to the Commonwealth granted by the Board of Finance and Revenue which are the result of a final order not appealed by the department for claims made under this article during the prior fiscal year.
(c) If the total reduction of liabilities reported to the department under subsections (a) and (b) exceed five million dollars ($5,000,000) for the fiscal year, each entity subject to the tax imposed by section 1101 shall pay to the Commonwealth a surcharge upon each dollar of the gross receipts required to be reported undersection 1101, except gross receipts from providing mobile telecommunications services and telegraph or telephone messages transmitted in interstate commerce, at the rate determined in accordance with subsection (d) for the following calendar year.
(d) The Secretary of Revenue shall establish a surcharge rate by adding the total reduction in liabilities reported to the department under subsections (a) and (b) and dividing the sum by the total amount of taxable gross receipts reported to the department under section 1101, except gross receipts from providing mobile telecommunications services and telegraph or telephone messages transmitted in interstate commerce, for the prior calendar year or settled by the department as of August 1 in the year the return is due. The surcharge rate shall be rounded to four decimal places, certified by the Secretary of Revenue to the Appropriations Committee of the Senate and the Appropriations Committee of the House of Representatives and published by the department by October 1, 2003, and by each October 1 thereafter in the Pennsylvania Bulletin.
(e) If a surcharge is imposed for a calendar year, the secretary shall require entities subject to the surcharge to file a report consistent with the requirements of section 1101 by March 15 of that calendar year.
(f) The surcharge imposed by subsection (c) shall be paid within the time prescribed by law. Parts III, IV, V, VI and VII of Article IV are incorporated by reference into this section insofar as they are consistent with this section and applicable to the surcharge imposed hereunder.

72 P.S. § 8111-A

1971, March 4, P.L. 6, No. 2, art. XI-A, § 1111-A, added 2002, June 29, P.L. 559, No. 89, § 22.3, effective 1/1/2003. Amended 2003, Dec. 23, P.L. 250, No. 46, § 17, imd. effective.