Bill Text: PA HB976 | 2009-2010 | Regular Session | Introduced


Bill Title: In inheritance tax, further providing for returns.

Spectrum: Moderate Partisan Bill (Republican 43-13)

Status: (Introduced - Dead) 2009-03-18 - Referred to FINANCE [HB976 Detail]

Download: Pennsylvania-2009-HB976-Introduced.html

  

 

    

PRINTER'S NO.  1130

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

976

Session of

2009

  

  

INTRODUCED BY ADOLPH, MICOZZIE, BARRAR, BAKER, BELFANTI, BOYD, CLYMER, CREIGHTON, DENLINGER, FAIRCHILD, FLECK, GEIST, GIBBONS, GINGRICH, GODSHALL, GOODMAN, GROVE, HALUSKA, HARRIS, HELM, HENNESSEY, HESS, HICKERNELL, HORNAMAN, KORTZ, LONGIETTI, MANN, MARSICO, MILLER, MOUL, MUSTIO, O'NEILL, PEIFER, PETRARCA, PHILLIPS, PICKETT, PYLE, QUINN, READSHAW, REICHLEY, SIPTROTH, SONNEY, STEVENSON, SWANGER, J. TAYLOR, TRUE, VULAKOVICH, WANSACZ, WATSON, WHEATLEY AND YUDICHAK, MARCH 18, 2009

  

  

REFERRED TO COMMITTEE ON FINANCE, MARCH 18, 2009  

  

  

  

AN ACT

  

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Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

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act relating to tax reform and State taxation by codifying

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and enumerating certain subjects of taxation and imposing

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taxes thereon; providing procedures for the payment,

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collection, administration and enforcement thereof; providing

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for tax credits in certain cases; conferring powers and

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imposing duties upon the Department of Revenue, certain

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employers, fiduciaries, individuals, persons, corporations

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and other entities; prescribing crimes, offenses and

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penalties," in inheritance tax, further providing for

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returns.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Section 2136(e) of the act of March 4, 1971

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(P.L.6, No.2), known as the Tax Reform Code of 1971, added

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August 4, 1991 (P.L.97, No.22), is amended and the section is

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amended by adding a subsection to read:

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Section 2136.  Returns.--* * *

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(e)  [The] Except as provided in subsection (g), the returns

 


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required by subsections (a) and (c) shall be made in the form

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prescribed by the department.

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* * *

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(g)  A person may file a document affirming no tax liability

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pursuant to this article in place of the return required

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pursuant to this section if the transfer subject to the tax

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imposed pursuant to section 2106 is imposed at a rate of zero

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percent pursuant to section 2116.

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Section 2.  This act shall take effect immediately.

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