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§ 1730-H. Department of Revenue

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: March 27, 2020

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XVII-H. 2018-2019 Budget Implementation (Refs & Annos)
Subarticle B. Executive Departments
Effective: March 27, 2020
72 P.S. § 1730-H
§ 1730-H. Department of Revenue
The following apply to appropriations for the Department of Revenue:
(1) The Enhanced Revenue Collection Account shall continue as a restricted account within the General Fund through fiscal year 2018-2019. Revenues collected and the amount of refunds avoided as a result of expanded tax return reviews and tax collection activities shall be deposited into the restricted account. The following shall apply:
(i) Of the money transferred under this paragraph in the account, for fiscal years 2018-2019, up to $30,000,000 is appropriated to the department to fund the costs associated with expanded tax return reviews and tax collection activities. The balance of the money in the account shall be returned proportionately to the General Fund revenue or refund accounts that were the source of the money no later than the 28th day of each month of the fiscal year.
(ii) The department shall issue a report to the Governor, the chairperson and the minority chairperson of the Appropriations Committee of the Senate and the chairperson and minority chairperson of the Appropriations Committee of the House of Representatives by June 1, 2019, with the following information:
(A) A detailed breakdown of the department's administrative costs in implementing expanded tax return reviews and tax collection activities.
(B) The amount of revenue collected and the amount of refunds avoided as a result of the expanded tax return reviews and tax collection activities, including the type of tax generating the revenue and avoided refunds.
(2) (Reserved).

Credits

1929, April 9, P.L. 343, No. 176, art. XVII-H, § 1730-H, added 2018, June 22, P.L. 281, No. 42, § 24, imd. effective. Amended 2019, June 28, P.L. 173, No. 20, § 20, effective July 1, 2019. Reenacted 2020, March 27, P.L. 30, No. 10, § 3, imd. effective.
72 P.S. § 1730-H, PA ST 72 P.S. § 1730-H
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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