§ 202. Settlement and collection of State taxes
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 202
§ 202. Settlement and collection of State taxes
The Department of Revenue shall have the power, and its duty shall be--
(c) To settle and collect, from corporations, limited partnerships, or joint-stock associations, chartered or created by or under the laws of any other State, or of the United States, or of any foreign country, the bonus imposed by law upon the amount of their capital actually employed or to be employed wholly within this Commonwealth, and upon each subsequent increase of capital so employed;
(g) To settle and collect from the treasurers of each county, city, borough, school district, and incorporated district, of this Commonwealth, the tax required by law to be assessed and deducted by such treasurers on the payment of any dividend or interest to any holder or agent claiming the same, on any scrip, bond or certificate of indebtedness issued by such county, city, borough, school district, or incorporated district;
(j) To settle and collect the tax imposed by law upon the shares of the capital stock of title insurance companies and trust companies, located within this Commonwealth, and, for that purpose, to assess the actual value of each share of the stock of any such title insurance company or trust company in the manner provided by law;
(l) To settle and collect the tax imposed by law upon full-paid, prepaid, and fully matured, or partly matured stock in building and loan associations, doing business in this Commonwealth, and, for the purpose of collecting such tax from foreign building and loan associations, to make the demand for payment heretofore made by the State Treasury;
(n) To settle and collect the tax imposed by section twenty-seven of the act, approved the first day of June, one thousand eight hundred eighty-nine, entitled “A further supplement to an act, entitled ‘An act to provide revenue by taxation,’ approved the seventh day of June, Anno Domini one thousand eight hundred and seventy-nine” (Pamphlet Laws, four hundred twenty),1 upon the net earnings of certain corporations and limited partnerships;
Credits
1929, April 9, P.L. 343, No. 176, art. II, § 202. Amended 1933, June 3, P.L. 1474, No. 322, § 1; 1937, Feb. 2, P.L. 3, No. 1, § 1.
Footnotes
72 P.S. § 2241.
72 P.S. § 202, PA ST 72 P.S. § 202
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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