Chapter 1. The Fiscal Code

• 72 P.S. PA ST Ch. 1, Refs & Annos
• Article I. Short Title and General Provisions
• Article I–a. Emergency Finance and Tax Provisions
• Article I–B. Regional Response Health Collaboration
• Article I–C. Emergency Covid–19 Response
• Article I–D. Rental and Utility Assistance Grant Program
• Article I–E. American Rescue Plan Rental and Utility Assistance Grant Program
• Article I–F. Homeowners Assistance Grant Program
• Article I–G. Water Assistance Program
• Article I–H. Child Care Stabilization Program
• Article I–I. Opioid Abuse Child Impact Task Force [Expired]
• Article I–J. Arpa Health Care Workforce Supports
• Article I–K. 911 Emergency Communication Services
• Article I–L. Institutions of Purely Public Charity
• Article II. Department of Revenue
• Article II–a. Cigarette Sales and Licensing
• Article II–B. Cancer Control, Prevention and Research
• Article II–C. Ambulatory Surgical Center Data Collection
• Article II–D. Joint Underwriting Association
• Article II–E. Early Detection and Diagnosis of Alzheimer's Disease or a Related Disorder
• Article II–F. Indigent Defense
• Article III. Treasury Department
• Article IV. Department of the Auditor General
• Article V. Board of Finance and Revenue
• Article V–a. Independent Fiscal Office [Expired]
• Article VI. Agents Other than the Department of Revenue for the Assessment and Collection of State Taxes and License Fees and the Collection of Other Moneys Payable to the Commonwealth
• Article VII. Bonus and Tax Reports and Returns and Reports and Records Relating to Tax Collections
• Article VIII. The Settlement of Bonus and Tax Accounts
• Article IX. Procedure for the Collection of Moneys Due the Commonwealth by County or City Officers
• Article X. Settlements of Other Accounts Between the Commonwealth and Its Debtors, and Settlements Between the Commonwealth and Persons Having Claims Against IT
• Article XI. Procedure for Resettlement of Accounts, Review and Appeal
• Article XII. Collections Made Otherwise than by Settlement of Account
• Article XIII. Procedure for Collection of Escheatable Property [Repealed]
• Article XIII.1. Disposition of Abandoned and Unclaimed Property
• Article XIV. Lien of Accounts Due the Commonwealth and Procedure in Case of Nonpayment
• Article XV. Procedure for the Disbursement of Money from the State Treasury
• Article XV–a. Commonwealth Employees Group Life Insurance
• Article XVI. Inquisitorial Powers of Fiscal Officers
• Article XVI–a. Tax Anticipation Notes
• Article XVI–B. Borrowing for Capital Facilities [Repealed]
• Article XVI–B.1. Capital Facilities
• Article XVI–B.2. Entertainment Business Financial Management Firms
• Article XVI–C. Political Subdivision Procurement Interest Payments
• Article XVI–D. Local Government Capital Project Loan Fund
• Article XVI–D.1. Financially Distressed Municipalities
• Article XVI–E. Oil and Gas Wells
• Article XVI–F. Keystone Special Development Zone [Repealed]
• Article XVI–G. Bonds
• Article XVI–H. Tax Credits
• Article XVI–I. Permit Extensions [Repealed]
• Article XVI–J. Heritage Areas
• Article XVI–K. Business in Our Sites Program Account
• Article XVI–M. Transportation Network Companies, Motor Carrier Companies and Parking Authority of a City of the First Class
• Article XVI–N. Private Dam Financial Assurance
• Article XVI–O. Assessments
• Article XVI–P. Angel Investment Venture Capital Program
• Article XVI–Q. Transportation Pilot Programs
• Article XVI–R. Agriculture Conservation Assistance Program
• Article XVI–S. Clean Water Procurement Program
• Article XVI–T. Human Services
• Article XVI–U. Attorney General
• Article XVI–V. Pennsylvania Long–Term Care Council
• Article XVI–W. Pennsylvania Child and Dependent Care Enhancement Tax Credit Program
• Article XVI–X. Additional Keystone Opportunity Expansion Zones
• Article XVII. Penalties
• Article XVII–a. Special Funds
• Article XVII–a.1. Additional Special Funds and Restricted Accounts
• Article XVII–a.2. Additional Special Funds and Restricted Accounts
• Article XVII–B. 2021–2022 Budget Implementation
• Article XVII–C. 2021–2022 Restrictions on Appropriations for Funds and Accounts
• Article XVII–D. Family Planning Funding Limitations
• Article XVII–E. General Budget Implementation
• Article XVII–E.1. Rural Regional College for Underserved Counties [Repealed]
• Article XVII–E.2. School District Debt Refinancing Bonds
• Article XVII–E.3. General Budget Restrictions on Appropriations for Funds and Accounts
• Article XVII–E.4. School District Intercepts for the Payment of Debt Service During Budget Impasse
• Article XVII–E.5. Reinstatement of Item Vetoes
• Article XVII–F. 2017–2018 Budget Implementation
• Article XVII–F.1. 2022–2023 Budget Implementation
• Article XVII–F.2. 2022–2023 Restrictions on Appropriations for Funds and Accounts
• Article XVII–F.3. 2023-2024 Budget Implementation
• Article XVII–F.4. 2023–2024 Restrictions on Appropriations for Funds and Accounts
• Article XVII–F.5. 2023–2024 Fund Transfers
• Article XVII–F.6. Prior Year Appropriations
• Article XVII–G. 2017–2018 Restrictions on Appropriations for Funds and Accounts
• Article XVII–H. 2018–2019 Budget Implementation
• Article XVII–I. 2018–2019 Restrictions on Appropriations for Funds and Accounts
• Article XVII–J. 2019–2020 Budget Implementation
• Article XVII–K. 2019–2020 Restrictions on Appropriations for Funds and Accounts
• Article XVII–L. 2020–2021 Budget Implementation
• Article XVII–M. 2020–2021 Restrictions on Appropriations for Funds and Accounts
• Article XVII–N. Retirement
• Article XVII–O. Audits
• Article C. Interpretation, Effective Date, and Repealer