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§ 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

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article II. Department of Revenue
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--
(a) To collect the tax imposed by law upon the sale or use within this Commonwealth of liquid fuels, and, in connection with the collection of such tax, to issue liquid fuel permits or licenses to dealers in, or distributors, or consumers of liquid fuels, as provided by law;
(b) To collect the tax imposed by law upon the gross premiums, received from business transacted within this Commonwealth, by stock or mutual insurance companies, associations or exchanges of another State or foreign government, authorized to do business in this Commonwealth;
(c) To collect the tax imposed by law upon the underwriting profits of insurers, organized, admitted or licensed to transact the business of marine insurance, within this Commonwealth;
(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;
(e) To collect the tax imposed by law upon the gross premiums named in the policies delivered to policyholders and upon all policies procured by every person, copartnership and corporation licensed by the Insurance Department to transact business as an excess insurance broker;
(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;
(g) To supervise the collection, by the registers of wills, of transfer inheritance taxes, and to exercise the powers and perform the duties hereinafter provided in connection with the collection of such taxes;
(h) To collect the transfer inheritance tax payable on estates of nonresident decedents;
(i) To prepare and cause to be printed, in such form as the department may determine, such blanks, statements, notices, and other forms, as shall be necessary for use by mercantile appraisers in performing the duties imposed upon them by law, and to supervise the work of the mercantile appraisers;
(j) To collect the tax imposed by law upon malt or brewed beverages manufactured in this Commonwealth, or transported into this Commonwealth for sale and delivery or storage therein;
(k) To collect the floor tax imposed by law upon spirituous and vinous liquor lodged or stored within this Commonwealth;
(l) To collect the tax imposed by law upon the privilege of producing, manufacturing, distilling, rectifying, compounding, selling or using distilled spirits, rectified spirits and wines within this Commonwealth;
(m) To collect the taxes imposed by law upon the privilege of attending or engaging in an amusement, or upon admissions charged within this Commonwealth;
(n) To collect the tax imposed by law upon the sale of cigarettes within this Commonwealth;
(o) To collect the excise tax imposed by law upon corporations, that is measured by their net income, for the privilege of doing business within this Commonwealth;
(p) To collect the tax imposed by law with respect to certain documents executed, issued or delivered in this Commonwealth, that is measured by the value represented by such documents;
(q) To collect the tax imposed by law upon certain personal property, and interests therein, owned, held or possessed by residents of this Commonwealth;
(r) To collect the tax imposed by law upon liquor sold by the Pennsylvania Liquor Control Board;
(s) To receive from the Pennsylvania Liquor Control Board the tax imposed upon the delivery of distilled, rectified, and blended spirits to such board.

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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