§ 203. Duties in connection with the collection of State taxes not settled by the Department
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 203
§ 203. Duties in connection with the collection of State taxes not settled by the Department
The Department of Revenue shall have the power and its duty shall be--
(d) To collect the tax imposed by law upon insurance or reinsurance premiums from persons, corporations, copartnerships or associations, entering into contracts of insurance or reinsurance with insurance companies or associations of other States or foreign countries not registered or entitled to do business in this Commonwealth;
(f) To collect the tax on sales or transfers of stock imposed by the act, approved the fourth day of June, one thousand nine hundred fifteen (Pamphlet Laws, eight hundred twenty-eight), entitled “An act to provide revenue by imposing a State tax upon sales, or agreements to sell, or memoranda of sales, of stock, and upon deliveries or transfers of shares or certificates of stock in domestic and foreign corporations, copartnership associations and joint-stock associations; providing the manner of collecting such tax; and prescribing penalties,”1 and in connection with such collection, to prescribe the form of books of account, stock certificate books, transfer ledgers or registers, to be kept by persons, corporations, copartnership associations and joint-stock companies, subject to said tax, to cause to be prepared in such form, of such denominations, and in such quantities, as it may deem advisable, and to sell stamps to persons desiring to purchase the same, to make provisions for the sale of stamps in such places and at such times as it may deem necessary, and to be the custodian of all stamps prepared under its direction until the same shall be sold;
Credits
1929, April 9, P.L. 343, No. 176, art. II, § 203. Amended 1931, June 1, P.L. 318, No. 143, § 1; 1937, Feb. 2, P.L. 3, No. 1, § 1.
Footnotes
72 P.S. § 2041 (repealed).
72 P.S. § 203, PA ST 72 P.S. § 203
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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