72 Pa. Stat. § 10003.18

Current through Pa Acts 2024-52, 2024-56
Section 10003.18 - Assessments to be made by Department
(a) Parts IV, V, VI and VII of Article IV shall apply to all of the following:
(1) The tax imposed by section 17 of the act of June 22, 1935 (P.L. 414, No. 182), known as the "State Personal Property Tax Act."
(2) The tax imposed by the act of May 23, 1945 (P.L. 893, No. 360), known as the "Co-operative Agricultural Association Corporate Net Income Tax Act." The reference to petition for resettlement insection 4 of the "Co-operative Agricultural Association Corporate Net Income Tax Act" shall be interpreted as a petition for reassessment.
(3) The State admissions tax and the pari-mutuel wagering tax imposed by sections 208 and 222 of the act of December 17, 1981 (P.L. 435, No. 135) , known as the "Race Horse Industry Reform Act."
(4) All taxes, fees, additions, bonuses, costs, penalties or charges collected by the department either:
(i) subject to settlement or determination by the department prior to the effective date of this section; or
(ii) for which no other method for the establishment of the unpaid or unreported liability to be collected by the department is provided by law.
(b) The powers conferred upon the department by this section shall be in addition to, but not exclusive of, any powers conferred upon the department by law before or after the effective date of this section.
(c) This section shall not apply to any of the following:
(1) The procedure for collection of moneys due the Commonwealth by county or city officers as provided by Article IX of the act of April 9, 1929 (P.L. 343, No. 176), known as "The Fiscal Code."
(2) The taxes imposed by 75 Pa.C.S. Chs. 90 (relating to liquid fuels and fuels tax), 95 (relating to taxes for highway maintenance and construction) and 96 (relating to motor carriers road tax).

72 P.S. § 10003.18

1971, March 4, P.L. 6, No. 2, § 3003.18, added 2006, Oct. 18, P.L. 1149, No. 119, § 32, imd. effective.