Short Title and Definitions. General Scope of the Act.

Transcription

1 FISCAL CODE, THE Act of Apr. 9, 1929, P.L. 343, No. 176 AN ACT Cl. 72 Relating to the finances of the State government; providing for cancer control, prevention and research, for ambulatory surgical center data collection and for the Joint Underwriting Association, providing for the settlement, assessment, collection, and lien of taxes, bonus, and all other accounts due the Commonwealth, the collection and recovery of fees and other money or property due or belonging to the Commonwealth, or any agency thereof, including escheated property and the proceeds of its sale, the custody and disbursement or other disposition of funds and securities belonging to or in the possession of the Commonwealth, and the settlement of claims against the Commonwealth, the resettlement of accounts and appeals to the courts, refunds of moneys erroneously paid to the Commonwealth, auditing the accounts of the Commonwealth and all agencies thereof, of all public officers collecting moneys payable to the Commonwealth, or any agency thereof, and all receipts of appropriations from the Commonwealth, authorizing the Commonwealth to issue tax anticipation notes to defray current expenses, implementing the provisions of section 7(a) of Article VIII of the Constitution of Pennsylvania authorizing and restricting the incurring of certain debt and imposing penalties; affecting every department, board, commission, and officer of the State government, every political subdivision of the State, and certain officers of such subdivisions, every person, association, and corporation required to pay, assess, or collect taxes, or to make returns or reports under the laws imposing taxes for State purposes, or to pay license fees or other moneys to the Commonwealth, or any agency thereof, every State depository and every debtor or creditor of the Commonwealth. (Title amended Oct. 30, 2017, P.L.725, No.44) Compiler's Note: See section 4 of Act 46 of 2010 in the appendix to this act for special provisions relating to intent regarding legislation. Compiler's Note: See section 1 of Act 25 of 2016 in the appendix to this act for special provisions relating to findings and declarations. Compiler's Note: See section 1 of Act 85 of 2016 in the appendix to this act for special provisions relating to findings and declarations. Compiler's Note: See section 1 of Act 44 of 2017 in the appendix to this act for special provisions relating to findings and declarations. TABLE OF CONTENTS Article I. Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 7. Short Title and General Provisions Short Title and Definitions. General Scope of the Act. Transfer of Functions. Documents. Pending Proceedings. Rules and Regulations. Service of Notices.

2 Section 8. Payments. Section 9. Method of Payment. Section 9.1. Failure to Make Payment by Electronic Fund Transfer. Section 10. Method of Filing. Article II. Department of Revenue Section 201. Powers and Duties Transferred. Section 202. Settlement and Collection of State Taxes. Section Method of Filing. Section Time for Filing Returns for Certain Sales and Use Taxpayers (Repealed). Section 203. Duties in Connection with the Collection of State Taxes Not Settled by the Department. Section 204. License Fees. Section 205. Escheats (Repealed). Section 206. Other Collections. Section 207. Forms. Section 208. Receipt for Moneys Collected. Section 209. Transmission of Moneys. Section 210. Agents of Department of Revenue for the Collection of Money. Section 211. Agents for the Sale of Stamps. Section 212. Examination of Books, Et Cetera, by Expert Accountants. Section 213. Duty to Furnish Record of Tax Liens. Section 214. Failure to File. Section 215. Lottery Winnings Intercept. Article II-A. Cigarette Sales and Licensing Section 201-A. Legislative Intent. Section 202-A. Definitions. Section 203-A. Licensing of Cigarette Dealers. Section 204-A. Licensing of Cigarette Stamping Agents. Section 205-A. Licensing of Wholesalers. Section 206-A. Licensing of Retailers. Section 207-A. Appeals. Section 208-A. License Fees; Issuance and Posting of License. Section 209-A. Transfer of Licenses. Section 210-A. Disposition of License Fees. Section 211-A. Expiration of License. Section 212-A. Duplicate License. Section 213-A. License for Cigarette Vending Machines; Names of Owner and Operator. Section 214-A. Required Records. Section 215-A. Reports. Section 216-A. Examination of Records, Equipment and Premises. Section 217-A. Sales at Less Than Cost. Section A. Labeling and Packaging. Section 218-A. Combinations Sales; Inducements. Section 219-A. Sales by Wholesaler to Wholesaler. Section 220-A. Sales; Exceptions. Section 221-A. Advertising of Certain Sales; Good Faith. Section 222-A. Sales Contracts Void. Section 223-A. Admissible Evidence. Section 224-A. Sales Outside Ordinary Channels of Business; Effect. Section 225-A. Cost Survey; Admissibility. Section 226-A. Remedies. Section 227-A. Administration Powers and Duties.

3 Section 228-A. Section 229-A. Section 230-A. Section 231-A. Section 232-A. Section 233-A. Article II-B. Sales Without License. Violations and Penalties. Unfair Sales Act Inapplicable. Delivery Sales of Cigarettes. Preemption. Compliance Checks. Cancer Control, Prevention and Research Section 201-B. Scope of article. Section 202-B. Definitions. Section 203-B. Pennsylvania Cancer Control, Prevention and Research Advisory Board. Section 204-B. Responsibilities of board. Section 205-B. Responsibilities of secretary. Section 206-B. Cancer registry. Section 207-B. Sunset provisions. Article II-C. Section 201-C. Section 202-C. Article II-D. Section 201-D. Section 202-D. Section 203-D. Section 204-D. Section 205-D. Section 206-D. Section 207-D. Article III. Ambulatory Surgical Center Data Collection Definitions. Submission of annual financial data reports. Joint Underwriting Association Findings. Definitions. Payment. Use of amounts deposited. No liability. Exclusive jurisdiction. Sunset. Treasury Department Section 301. Deposit of Moneys. Section Investment of Moneys. Section Investment Policy. Section Annual Investment Report. Section Segregation of Duties. Section 302. Funds. Section 303. Securities. Section 304. Interest on Deposits; Rate; Reports. Section 305. Receipts. Section 306. Examination and Audit of Requisitions and Adjustment of Claims. Section 307. Audits of and Warrants for Disbursements. Section 308. Allocation of Disbursement Cost. Section List of Uncashed Commonwealth Checks. Section 309. Replacement Checks. Section 310. Replacement Bonds or Certificates in Case of Loss or Destruction of Old Bonds or Certificates. Section 311. Provisions for General Assembly. Article IV. Section 401. Section 402. Section 403. Section 404. Department of the Auditor General Audits of Accounts of Debtors and Agents of the Commonwealth. Audits of Affairs of Departments, Boards and Commissions. Audits of Agencies Receiving State Aid. Officers Responsible for Audits.

4 Section 405. Section 406. Section 407. Section 408. Section 409. Section 410. Adjustment of Claims Against the Commonwealth. Appointment of Mercantile Appraisers and Their Clerks (Repealed). Appointment of Clerks and Appraisers to Assist Registers of Wills in Collecting Transfer Inheritance Taxes. Allocation of Costs of Audits. Audit of Securities Deposited with State Treasurer. Audits of Interstate Commissions. Article V. Board of Finance and Revenue Section 501. Powers and Duties in General. Section 502. Resettlements. Section 503. Refunds of State Taxes, License Fees, Et Cetera. Section Written Decisions (Repealed). Section 504. Refund of Money Subject to Escheat Paid Into the State Treasury; Appeal (Repealed). Section 505. State Depositories. Section 506. State Sinking Fund. Section 507. Restricted Account within Agricultural Land Scrip Fund. Article V-A. Section 501-A. Section 502-A. Section 503-A. Section 504-A. Section 505-A. Section 506-A. Section 507-A. Section 508-A. Section 509-A. Section 510-A. Section 511-A. Section 512-A. Section 513-A. Section 514-A. Independent Fiscal Office (Expired). Scope of article (Expired). Definitions (Expired). Office established (Expired). Duties of office (Expired). Revenue estimates (Expired). Budget information (Expired). Expenditures (Expired). Revenue conference (Expired). Access to information (Expired). Selection and organization committee (Expired). Appointment (Expired). Powers and duties of director (Expired). Conflict (Expired). Expiration (Expired). Article VI. Section 601. Section 602. Section 603. Section 604. Section 605. Section 606. Section 607. 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 Secretary of the Commonwealth to Collect Bonus from Domestic Corporations (Repealed). Insurance Commissioner to Collect Fees, Fines and Penalties. Board of Fish Commissioners to Collect Certain License Fees. Board of Game Commissioners to Collect Certain License Fees. Other Departments, Boards, and Commissions of the State Government to Continue to Collect Certain Fees, Et Cetera. Treasurers of Private Corporations to Collect Tax from Interest Paid (Repealed). County, City, District, and Borough Treasurers to Collect Tax from Interest Paid.

5 Section 608. Section 609. Section 610. Section 611. Section 612. Section 613. Section 614. Article VII. Section 701. Section 702. Section 703. Section 704. Section 705. Section 706. Section 707. Section 708. Section 709. Section 710. Section 711. Section 712. Section 713. Section 714. Section 715. Section 716. Section 717. Section 718. Section 719. Section 720. Section 721. Section 722. Section 723. Section 724. Section 725. Section 726. Section 727. Registers of Wills to Collect Inheritance Taxes, Et Cetera. Mercantile Appraisers to Make Assessments as Heretofore (Repealed). County Treasurers to Collect Mercantile License Taxes, Et Cetera (Repealed). Prothonotaries to Collect Tax on Writs, Et Cetera. Clerks of the Orphans' Court to Collect Tax on Marriage Licenses. Recorders of Deeds to Collect Tax on Recording of Deeds, Et Cetera. Escheators (Repealed). Bonus and Tax Reports and Returns and Reports and Records Relating to Tax Collections Reports and Returns Heretofore Filed with the Auditor General. Report on Fiscal Year Basis. Reports and Returns to Be Verified. Extensions of Time. Return of Increase of Corporation or Partnership Capital (Repealed). Bonus and Excise Tax Reports of Foreign Corporations, Limited Partnerships and Joint-Stock Associations and Payment of Bonus and Excise Tax. Capital Stock and Franchise Tax Reports and Payment of Tax. Report of Corporate Loans and Payment of Tax (Repealed). Report of Municipal Loans and Payment of Tax (Repealed). Gross Receipts Tax Returns and Payment of Tax. Reports by Banks and Savings Institutions. Reports by Title Insurance and Trust Companies. Reports by Domestic Insurance Companies. Reports by Foreign Insurance Companies. Reports by Marine Insurance Companies. Reports by Excess Insurance Brokers. Reports by Domestic Building and Loan Associations and Payment of Tax. Report by Foreign Building and Loan Associations and Payment of Tax. Reports by Private Bankers and Payment of Tax. Reports by Corporations and Limited Partnerships Subject to Tax on Net Earnings and Payment of Tax. Reports and Returns by Stock Brokers, Stock Transfer Agents, Et Cetera (Repealed). Records in Connection with Payment of Stamp Tax on Sales and Transfers of Shares of Stock (Repealed). Report by Agents for the Sale of Stamps (Repealed). Monthly Statements by Registers of Wills Reporting Inheritance Tax Appraisers' Returns (Repealed). Returns by Transferees of Future Interest in Nonresident Decedent's Estate (Repealed). Notice of Property Passing from Nonresident Decedent (Repealed). Reports and Certificates Relative to Other Taxes.

6 Section 728. Section 729. Section 730. Section 731. Section 732. Article VIII. Reports by Employes of Coal Companies on the Gross Tonnage of Anthracite Coal Prepared for Market. Returns by Vendors of and Dealers in Goods, Wares, and Merchandise, and Auctioneers, Brokers, Agents, and Factors. Registry of Limited Partnerships, Associations and Corporations. Confidential Information. Timely Mailing Treated as Timely Filing and Payment. The Settlement of Bonus and Tax Accounts Section 801. Settlements to Be Made by Department of Revenue. Section 802. Procedure for Making Settlement. Section 803. Determination of Deductions and Exemptions. Section 804. Estimated Settlements. Section 805. Due Date of Bonus and Taxes. Section 806. Interest on Taxes Due the Commonwealth. Section Interest on Overpayments. Section 807. Special Procedure in Connection with Valuations of the Stock of Banks, Savings Institutions, Title Insurance and Trust Companies. Section 808. Special Procedure in Connection with Assessment of Anthracite Tonnage Tax. Section 809. Special Procedure in Connection with the Settlement of Taxes on Domestic Insurance Companies, Foreign Insurance Companies, Marine Insurers, and Excess Insurance Brokers. Article IX. Procedure for the Collection of Moneys Due the Commonwealth by County or City Officers Section 901. Reports to the Secretary of Revenue. Section Establishment of Federally Insured Interestbearing Accounts for the Deposit of Commonwealth Moneys. Section 902. Settlement of Accounts. Section 903. Settlement in Case of Failure to Make Return. Section 904. Interest on Accounts Settled. Section 905. Resettlement of Accounts Upon Request of the Auditor General. Article X. Settlement of Other Accounts Between the Commonwealth and its Debtors, and Settlements Between the Commonwealth and Persons Having Claims Against It Section Section Section Section Settlements with Debtors When No Other Method Provided by Law for Collection. Due Date of Accounts Settled Under Preceding Section and Interest Thereon. Adjustment and Settlement of Claims Against the Commonwealth. Set-offs in Settlement of Claims Against the Commonwealth. Article XI. Procedure for Resettlement of Accounts, Review and Appeal Section Section Notice of Settlement. Petition for Resettlement.

7 Section Timely Filing. Section Petition to Board of Finance and Revenue for Review. Section Timely Mailing Treated as Timely Filing. Section Extension of Time for Filing Petitions. Section Appeal to Courts (Repealed). Section Exclusive Appeal Procedure; Share Taxes (Repealed). Section Authorization of Resettlement Upon Petition of the Department Which Made the Settlement. Section Resettlement of Accounts of Subsidiary Corporations. Section Assignment of Amount Due on Resettlement. Section Payment or Credit; Effect Upon Right of Resettlement, Review, and Appeal. Section Mortgage or Securities Pools for Investment of Fiduciary Funds (Repealed). Article XII. Collections Made Otherwise Than by Settlement of Account Section Section Section Section Section Section Section Section Section Section Procedure Relating to Collection of Tax on Transfers of Property of Resident Decedents. Procedure for the Collection of Transfer Inheritance Taxes on Transfers From Estates of Nonresident Decedents. Procedure Applicable in Cases of Transfer of Corporate Stock Belonging to Decedents' Estates (Repealed). Procedure Relating to Collection of Mercantile License Taxes and Fees Assessable by the Mercantile Appraisers (Repealed). Procedure for Collection of Bonus on the Authorized Capital and on Increases of Capital of Domestic Corporations (Repealed). Motor License and Vehicle Operators' License Fees (Repealed). Other Taxes. Taxes Due by Foreign Insurance Companies, Marine Insurance Companies, and Excess Insurance Brokers (Repealed). Collection of Amounts Payable to State Institutions (Repealed). Collections Made by Departments, Boards and Commissions Other Than the Department of Revenue. Section Collection of Taxes by the Pennsylvania Liquor Control Board. Article XIII. Section Section Section Section Section Section Section Procedure for Collection of Escheatable Property (Repealed) In General (Repealed). Powers and Duties of Escheators Appointed by the Department of Revenue (Repealed). Department of Revenue to Demand Returns of Property in Certain Cases (Repealed). Compensation of Informers (Repealed). Reports by Banks, Fiduciaries, Prothonotaries, Et Cetera (Repealed). Index (Repealed). Notice to Owners of Deposits, Et Cetera (Repealed).

8 Section Action for Recovery of Escheated Property, Deposits, Dividends, or Profits, Debts, or Interest on Debts, Money, or Other Estates, Held by Fiduciaries (Repealed). Section Action by Attorney General in Lieu of Appointment Escheator (Repealed). Section Alternative Procedure in Certain Cases (Repealed). Section Sales of Escheatable Property by the Secretary of Revenue (Repealed). Section Payments by Corporations Prior to Dissolution (Repealed). Section Reports and Payments by Liquidating Trustees, Et Cetera (Repealed). Section Reports and Payments by Receivers (Repealed). Section Reports and Payments by Fiduciaries (Repealed). Article XIII.1. Disposition of Abandoned and Unclaimed Property Section Definitions. Section Property Subject to Custody and Control of the Commonwealth. Section Property Held by Financial Institutions. Section Property Held by Insurers. Section Property Held by Utilities. Section Property Held by Business Associations. Section Property Held in the Course of Dissolution of Business Associations, Financial Institutions, Insurers and Utilities. Section Property Held by Agents-in-Fact and Fiduciaries. Section Property Held by Courts and Public Officers and Agencies. Section Miscellaneous Property Held for or Owing to Another. Section a. Notice Given by Holder. Section b. United States Savings Bonds. Section Report of Property Subject to Custody and Control of the Commonwealth under this Article. Section a. Certificate of Finder Registration. Section b. Revocation of Finder Registration. Section c. Appeals. Section Notice and Publication of Lists of Property Subject to Custody and Control of the Commonwealth under this Article. Section Payment or Delivery. Section Relief from Liability by Payment or Delivery. Section Income Accruing After Payment or Delivery. Section Periods of Limitation. Section Disposition of Property. Section Deposit of Funds. Section Claim for Property Paid or Delivered. Section Determination of Claims. Section Judicial Action upon Determinations. Section Election to Take Payment or Delivery. Section Examination of Records. Section Proceeding to Compel Reporting or Delivery. Section Penalties. Section Regulations. Section Effect of Laws of Other States. Section Exclusions (Deleted by amendment). Section a. Interdepartmental Cooperation.

9 Section b. Relation to Electronic Signatures in Global and National Commerce Act. Section Repeal. Article XIV. Lien of Accounts Due the Commonwealth and Procedure in Case of Nonpayment Section Liens of Taxes, Interest, Penalties, and Other Accounts Due to the Commonwealth. Section Protection of Commonwealth Liens on Judicial Sales. Section Protection of Commonwealth's Tax Claims in Case of Bulk Sales or Sales of Real Estate or Auction Sales. Section Entry of Tax Liens; Scire Facias. Section Automatic Revival and Priority of Tax Liens. Section Collection of Taxes, Et Cetera, by Department of Justice. Section Action to Recover Transfer Inheritance Taxes and other Debts Due or Property Escheating to the Commonwealth. Section Collection of Amount of Estimated Settlement Against City or County Officers. Section Attorney's Commission on Amount Recovered (Repealed). Section Collection of Debts by Instalments. Section Compromising Certain Debts. Section Accounts of County Treasurers, Settled by Department of Revenue, Good as Evidence in Actions at Law. Article XV. Procedure for the Disbursement of Money from the State Treasury Section Requisitions. Section Audit of Requisitions and Issuance of Warrants. Section Payments. Section Advances Out of Appropriations. Section Advances to State Agencies Having Funds to Invest. Section Disbursements to Agencies of Counties. Section Interest Penalties on Commonwealth Accounts. Section Settlement Agreements; Enforcement Actions. Section Reimbursement for Administrative Cost of Collection. Section Use and Appropriation of Unused Commonwealth Funds. Article XV-A. Section 1501-A. Section 1502-A. Section 1503-A. Section 1504-A. Section 1505-A. Section 1506-A. Section 1507-A. Section 1508-A. Commonwealth Employees Group Life Insurance Definitions. Group life insurance. Amount. Contributions. Termination. Automatic coverage. Secretary to be agent. Applicability of insurance laws. Article XVI. Section Inquisitorial Powers of Fiscal Officers In the Collection of Taxes.

10 Section Article XVI-A. In the Examination and Adjustment of Public Accounts and the Collection of Amounts Due the Commonwealth. Tax Anticipation Notes Section 1601-A. Section 1602-A. Section 1603-A. Section 1604-A. Section 1605-A. Article XVI-B. Section 1601-B. Section 1602-B. Section 1603-B. Section 1604-B. Section 1605-B. Section 1606-B. Section 1607-B. Section 1608-B. Article XVI-B.1. Authorization to Borrow. Notes to Evidence Borrowing. Payment of Proceeds. Security for Notes. Severability. Borrowing for Capital Facilities (Repealed) Scope of article (Repealed). Definitions (Repealed). Facility (Repealed). Neighborhood Improvement Zone Funds (Repealed). Keystone Opportunity Zone (Repealed). Duration (Repealed). Commonwealth pledges (Repealed). Confidentiality (Repealed). Capital Facilities Section 1601-B.1. Applications. Article XVI-C. Political Subdivision Procurement Interest Payments Section 1601-C. Section 1602-C. Section 1603-C. Section 1604-C. Section 1605-C. Section 1606-C. Section 1607-C. Section 1608-C. Section 1609-C. Section 1610-C. Section 1611-C. Article XVI-D. Section 1601-D. Section 1602-D. Section 1603-D. Section 1604-D. Section 1605-D. Section 1606-D. Section 1607-D. Article XVI-D.1. Short Title. Definitions. Political Subdivision Interest Payments. Condition for Interest Payments. Due Date of Payment. Funds for Interest Payment. Claims. Disputes. Exception. Nonapplication of Article. Applicability. Local Government Capital Project Loan Fund Short Title. Definitions. Assistance to Municipalities. Local Government Capital Project Loan Fund. Powers and Duties of Department. Ranking of Applications. Construction of Article. Financially Distressed Municipalities Section 1601-D.1. Section 1602-D.1. Section 1603-D.1. Administrative oversight (Expired). Financial recovery. Payroll tax. Article XVI-E. Subarticle A. Oil and Gas Wells Preliminary Provisions

11 Section 1601-E. Definitions. Section E. Legislative findings. Section E. Oil and Gas Lease Fund. Section 1602-E. Appropriation. Section 1603-E. Department of Conservation and Natural Resources. Section 1604-E. Transfer. Section 1605-E. Additional transfers. Section 1606-E. Conventional oil and gas well bonding. Section 1607-E. Oil and gas operations in the South Newark Basin. Section 1608-E. Transfers and allocations. Section 1609-E. Oil and gas conservation. Section 1610-E. Temporary cessation of oil and gas wells. Article XVI-F. Keystone Special Development Zone (Repealed) Section 1601-F. Scope of article (Repealed). Section 1602-F. Definitions (Repealed). Section 1603-F. Keystone Special Development Zone tax credit (Repealed). Section 1604-F. Tax liability attributable to Keystone Special Development Zone (Repealed). Article XVI-G. Section 1601-G. Article XVI-H. Bonds Issuance of certain refunding bonds. Tax Credits Section 1601-H. Department of Education (Repealed). Section 1602-H. Department of Revenue (Repealed). Section 1603-H. Department of Community and Economic Development (Repealed). Section 1604-H. Department of Community and Economic Development. Article XVI-I. Section 1601-I. Section 1602-I. Section 1603-I. Section 1604-I. Section 1605-I. Section 1606-I. Section 1607-I. Section 1608-I. Article XVI-J. Section 1601-J. Section 1602-J. Section 1603-J. Section 1604-J. Article XVI-K. Section 1601-K. Section 1602-K. Section 1603-K. Permit Extensions (Repealed) Scope of Article (Repealed). Definitions (Repealed). Existing Approval (Repealed). Subsequent Changes (Repealed). Agency Verification (Repealed). Applicability (Repealed). Notice (Repealed). Miscellaneous (Repealed). Heritage Areas Scope of article. Declaration of policy. Definitions. Heritage Area Program. Business in Our Sites Program Account Definitions. Transfers of funds. Business in Our Sites Program limitations.

12 Article XVI-M. Transportation Network Companies, Motor Carrier Companies and Parking Authority of a City of the First Class Section 1601-M. Transportation network companies. Section 1602-M. Motor carrier companies. Section 1603-M. Regulation of taxicabs and limousines by parking authority of city of the first class. Section 1604-M. Penalties. Section 1605-M. Provision of transportation network service. Article XVII. Penalties Section Failure of Corporation or Partnership to Make Bonus Return Upon Increase of Capital (Repealed). Section Failure of Corporation, Association, Exchange, or Person to Make Bonus or Tax Reports on Time. Section Failure to Make Tax Reports; Lien of Penalty. Section Intentional Failure of Corporate Officers to Make Reports. Section 1704A. Penalty for Fraudulent Report or Return. Section Failure of Bank, Savings Institution, Title Insurance Company, or Trust Company to Make Report, Pay Tax, or Post Notice of Settlement. Section Failure of Foreign Building and Loan Association to Pay Tax on Matured Stock Held by Residents of Pennsylvania. Section Failure of Private Banker to Make Return or Report. Section Failure of Stockbrokers, Et Cetera, to File Certificates (Repealed). Section Failure of Stockbrokers, Et Cetera, to Keep Records Evidencing Payment of Stamp Tax or to Permit Inspection by Department of Revenue (Repealed). Section Failure of Officer to Make Return and Payment to Department of Revenue. Section Penalty for Failure of an Officer to Establish an Interest-bearing Account. Section Collection of Inheritance Taxes. Section Proceedings Against Officers Failing to Make Return. Section Failure of Sheriff, Receiver, Et Cetera, to Make Report of Judicial Sales or Auction Sales. Section Failure of County, City, Borough, or District Treasurer to Make Return of Outstanding Debt. Section Failure of Transferee of Future Estates from Nonresident Decedent to Make Return and Enter Security (Repealed). Section Transfer of Corporation Stock Without Payment of Transfer Inheritance Tax (Repealed). Section Failure of Persons Liable for Anthracite Tonnage Tax to Make Report. Section Failure of Vendors of or Dealers in Goods, Wares, and Merchandise, Restaurant Keepers, etc., to Make Return to Mercantile Appraisers. Section Failure of Auctioneer, Broker, Agent, or Factor to Make Return to Mercantile Appraiser. Section Section Failure of State Depository to Make Report. Failure to Make Report of Escheated Property; False Oath in Escheat; Report; Refusal to Testify (Repealed).

13 Section Section Failure of Sheriff or Jailer to Execute Writ of Fiscal Officer. Failure of Limited Partnerships and Corporations to Register with the Department of Revenue. Article XVII-A. Subarticle A. Special Funds Budget Stabilization Reserve Fund Section 1701-A. Establishment of Budget Stabilization Reserve Fund. Section 1702-A. Funding. Section 1703-A. Disposition of Budget Stabilization Reserve Fund. Subarticle B. Section 1711-A. Subarticle C. Section 1721-A. Section 1722-A. Subarticle D. Section 1731-A. Section 1732-A. Subarticle E. Section 1741-A. Section 1742-A. Subarticle F. Underground Storage Tank Indemnification Fund Transfer. Tobacco Settlement Fund (Expired) Deposits (Expired). Expiration (Expired). Investments State Workers' Insurance Board. Expiration. State Lottery Fund Payment of administrative expenses. Payment of administrative expenses and claims. Emergency Energy Assistance Fund Section 1751-A. Establishment of Emergency Energy Assistance Fund. Section 1752-A. Appropriation to Emergency Energy Assistance Fund. Subarticle G. Section 1761-A. Subarticle H. Hazardous Sites Cleanup Fund Establishment of Hazardous Sites Cleanup Fund. Pennsylvania Gaming Economic Development and Tourism Fund Section 1771-A. Definitions. Section 1772-A. Certification of funds. Section A. H2O PA Account. Section 1773-A. Request for appropriation. Section 1774-A. Amount of grants. Section A. Other grants. Section A. Other grants. Section 1775-A. Eligible applicants. Section 1776-A. Prohibited activities. Subarticle I. Section 1781-A. Section 1782-A. Water and Sewer Systems Assistance Bond Fund Definitions. Water and Sewer Systems Assistance Bond Fund.

14 Section 1783-A. Commonwealth indebtedness. Subarticle J. Special Provisions Relating to Victims of Crime Section 1791-A. Section 1792-A. Section 1793-A. Article XVII-A.1. Definitions. Special Juvenile Victim Compensation Fund. Victim Witness Services Fund. Additional Special Funds Subarticle A. Veterans' Trust Fund Section 1701-A.1. Veterans' Trust Fund. Subarticle B. Tobacco Settlement Fund Section 1711-A.1. Definitions. Section 1712-A.1. Establishment of special fund and account. Section 1713-A.1. Use of fund. Section 1714-A.1. Termination. Section 1715-A.1. Transfer to Public School Employees' Retirement System. Section 1716-A.1. Hospital uncompensated care payments and reimbursements for extraordinary expense report. Subarticle C. Pennsylvania Race Horse Development Fund Section 1721-A.1. Definitions. Section 1722-A.1. Pennsylvania Race Horse Development Fund. Section 1723-A.1. Distributions from Pennsylvania Race Horse Development Fund. Subarticle D. Miscellaneous Limitations and Transfers Section 1731-A.1. Section 1732-A.1. Section 1733-A.1. Section 1734-A.1. Workmen's Compensation Administration Fund. Dormitory sprinklers. Drug and Alcohol Programs. Workers' Compensation Security Fund. Subarticle E. Natural Gas Infrastructure Development Fund Section 1741-A.1. Section 1742-A.1. Section 1743-A.1. Section 1744-A.1. Section 1745-A.1. Section 1746-A.1. Definitions. Natural Gas Infrastructure Development Fund. Transfer of funds. Use of funds. Amount of grant. Guidelines for applications. Subarticle F. First Chance Trust Fund Section 1751-A.1. Section 1752-A.1. Section 1753-A.1. Section 1754-A.1. Section 1755-A.1. Article XVII-B. Intent. Definitions. First Chance Trust Fund. Use of fund. Contributions to fund Budget Implementation Subarticle A. Section 1701-B. Section 1702-B. Preliminary Provisions Applicability. Definitions.

15 Subarticle B. Executive Departments Section 1711-B. Governor Section 1712-B. Executive offices. Section 1713-B. Lieutenant Governor Section 1714-B. Attorney General Section 1715-B. Auditor General Section 1716-B. Treasury Department. Section 1717-B. Department of Aging Section 1718-B. Department of Agriculture. Section 1719-B. Department of Community and Economic Development. Section 1720-B. Department of Conservation and Natural Resources. Section 1721-B. Department of Corrections. Section B. Department of Drug and Alcohol Programs. Section 1722-B. Department of Education. Section 1723-B. Department of Environmental Protection Section 1724-B. Department of General Services. Section 1725-B. Department of Health. Section 1726-B. Insurance Department Section 1727-B. Department of Labor and Industry. Section 1728-B. Department of Military and Veterans Affairs Section 1729-B. Department of Human Services. Section 1730-B. Department of Revenue. Section 1731-B. Department of State Section 1732-B. Department of Transportation. Section 1733-B. Pennsylvania State Police Section 1734-B. State Civil Service Commission Section 1735-B. Pennsylvania Emergency Management Agency. Section B. State-related institutions (Repealed). Section 1736-B. Pennsylvania Fish and Boat Commission Section 1737-B. State System of Higher Education Section B. State-related institutions Section 1738-B. Pennsylvania Higher Education Assistance Agency Section 1739-B. Pennsylvania Historical and Museum Commission Section 1740-B. Pennsylvania Infrastructure Investment Authority. Section 1741-B. Environmental Hearing Board Section 1742-B. Pennsylvania Board of Probation and Parole Section 1743-B. Section 1744-B. Section 1745-B. Section 1746-B. Section 1747-B. Section 1748-B. Commonwealth Financing Authority Section 1749-B. Thaddeus Stevens College of Technology Section 1750-B. Pennsylvania Housing Finance Agency Section 1751-B. LIHEABG Section 1752-B. Pennsylvania Liquor Control Board. Subarticle C. State Government Support Agencies

16 Section 1761-B. Health Care Cost Containment Council Section 1762-B. State Ethic Commission Section 1763-B. Legislative Reference Bureau Section 1764-B. Legislative Budget and Finance Committee Section 1765-B. Legislative Data Processing Committee Section 1766-B. Joint State Government Commission Section 1767-B. Joint Legislative Air and Water Pollution Control and Conservation Committee Section 1768-B. Legislative Audit Advisory Commission Section 1769-B. Independent Regulatory Review Commission Section 1770-B. Capitol Preservation Committee Section 1771-B. Pennsylvania Commission on Sentencing Section 1772-B. Center for Rural Pennsylvania Section 1773-B. Commonwealth Mail Processing Center Section 1774-B. Transfers. Subarticle D. Judicial Department Section 1781-B. Supreme Court Section 1782-B. Superior Court Section 1783-B. Commonwealth Court Section 1784-B. Courts of common pleas Section 1785-B. Community courts; magisterial district judges Section 1786-B. Philadelphia Traffic Court Section 1787-B. Philadelphia Municipal Court Section 1788-B. Judicial Conduct Board Section 1789-B. Court of Judicial Discipline Section 1790-B. Juror cost reimbursement Section 1791-B. County court reimbursement Section 1792-B. Senior judges Section 1793-B. Transfer of funds by Supreme Court Subarticle E. General Assembly (Reserved) Article XVII-C Restrictions on Appropriations for Funds and Accounts Section 1701-C. Applicability. Section 1702-C. State Lottery Fund. Section 1703-C. Tobacco Settlement Fund Section 1704-C. Judicial Computer System Augmentation Account Section C. Judicial Computer System Augmentation Account (Repealed). Section 1705-C. Emergency Medical Services Operating Fund Section 1706-C. The State Stores Fund Section 1707-C. Motor License Fund Section 1708-C. Aviation Restricted Account Section 1709-C. Hazardous Material Response Fund Section 1710-C. Milk Marketing Fund Section 1711-C. HOME Investment Trust Fund Section 1712-C. Tuition Account Guaranteed Savings Program Fund Section 1713-C. Banking Fund

17 Section 1714-C. Firearm Records Check Fund Section 1715-C. Ben Franklin Technology Development Authority Fund Section 1716-C. Oil and Gas Lease Fund Section 1717-C. Home Improvement Account Section 1718-C. Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund Section 1719-C. Insurance Regulation and Oversight Fund Section 1720-C. Pennsylvania Race Horse Development Restricted Receipts Account Section 1721-C. Justice Reinvestment Fund Section 1722-C. Multimodal Transportation Fund Section 1723-C. State Racing Fund Section 1724-C. ABLE Savings Program Fund Section 1725-C. Restricted receipt accounts. Section 1726-C. Fund transfers. Article XVII-D. Family Planning Funding Limitations Section 1701-D. Scope. Section 1702-D. Definitions. Section 1703-D. Ban on use of family planning funds for abortion-related activities. Section 1704-D. Duties of family planning services providers and subcontractors. Section 1705-D. Exclusions. Section 1706-D. Reports to General Assembly. Section 1707-D. Construction. Section 1708-D. Expiration. Article XVII-E. Subarticle A. Section 1701-E. Section 1702-E. Section 1703-E. Subarticle B. General Budget Implementation Preliminary Provisions Applicability. Definitions and abbreviations. Warrants Executive Departments Section 1711-E. Governor Section 1712-E. Executive Offices. Section 1713-E. Lieutenant Governor Section 1714-E. Attorney General Section 1715-E. Auditor General. Section 1716-E. Treasury Department. Section E. Insurance Restructuring Restricted Receipt Account (Repealed). Section 1717-E. Department of Aging Section 1718-E. Department of Agriculture. Section 1719-E. Department of Community and Economic Development. Section E. Pennsylvania Infrastructure Investment Authority Accounts. Section 1720-E. Department of Conservation and Natural Resources Section 1721-E. Department of Corrections. Section 1722-E. Department of Education. Section 1723-E. Department of Environmental Protection. Section 1724-E. Department of General Services. Section E. Pennsylvania Gaming Control Board.

18 Section 1725-E. Department of Health Section 1726-E. Insurance Department Section 1727-E. Department of Labor and Industry. Section 1728-E. Department of Military and Veterans Affairs Section 1729-E. Department of Human Services. Section 1730-E. Department of Revenue Section 1731-E. Department of State Section 1732-E. Department of Transportation Section 1733-E. Pennsylvania State Police. Section 1734-E. State Civil Service Commission. Section 1735-E. Pennsylvania Emergency Management Agency. Section 1736-E. Pennsylvania Fish and Boat Commission Section 1737-E. State System of Higher Education Section 1738-E. Pennsylvania Higher Education Assistance Agency). Section 1739-E. Pennsylvania Historical and Museum Commission Section 1740-E. Pennsylvania Infrastructure Investment Authority Section 1741-E. Environmental Hearing Board Section E. Environmental Quality Board. Section 1742-E. Pennsylvania Board of Probation and Parole Section 1743-E. Pennsylvania Public Television Network Commission Section 1744-E. Pennsylvania Securities Commission Section 1745-E. State Tax Equalization Board Section 1746-E. Health Care Cost Containment Council Section 1747-E. State Ethics Commission Section 1748-E. State Employees' Retirement System Section 1749-E. Thaddeus Stevens College of Technology Section 1750-E. Pennsylvania Housing Finance Agency Section 1751-E. LIHEABG. Section 1752-E. Budget Stabilization Reserve Fund Section 1753-E. Commonwealth Financing Authority (Repealed). Section E. Commonwealth Financing Authority Restricted Revenue Account. Subarticle C. Legislative Department (Repealed) Section 1761-E. Senate (Repealed). Section 1762-E. House of Representatives (Repealed). Section 1763-E. Legislative Reference Bureau (Repealed). Section 1764-E. Legislative Budget and Finance Committee (Repealed). Section 1765-E. Legislative Data Processing Committee (Repealed). Section 1766-E. Joint State Government Commission (Repealed). Section 1767-E. Local Government Commission (Repealed). Section 1768-E. Joint Legislative Air and Water Pollution Control and Conservation Committee (Repealed). Section 1769-E. Legislative Audit Advisory Commission (Repealed). Section 1770-E. Independent Regulatory Review Commission (Repealed). Section 1771-E. Capitol Preservation Committee (Repealed). Section 1772-E. Pennsylvania Commission on Sentencing (Repealed).

19 Section 1773-E. Center for Rural Pennsylvania (Repealed). Section 1774-E. Commonwealth Mail Processing Center (Repealed). Section 1775-E. Chief Clerk of the Senate and Chief Clerk of the House of Representatives (Repealed). Subarticle D. Judicial Department Section 1781-E. Supreme Court. Section 1782-E. Superior Court Section 1783-E. Commonwealth Court Section 1784-E. Courts of common pleas. Section 1785-E. Community courts and magisterial district judges. Section 1786-E. Philadelphia Traffic Court Section 1787-E. Philadelphia Municipal Court Section 1788-E. Judicial Conduct Board Section 1789-E. Court of Judicial Discipline Section 1790-E. Juror cost reimbursement Section 1791-E. County court reimbursement. Section 1792-E. Senior judges. Section 1793-E. Transfer of funds by Supreme Court. Section 1794-E. Judicial Computer System Augmentation Account. Section 1795-E. Access to Justice Account. Section E. Surcharges. Section 1796-E. Motor License Fund. Subarticle E. Restrictions on Appropriations for Funds and Accounts Section 1798-E. Catastrophic Loss Benefits Continuation Fund. Section E. Federal and Commonwealth use of forest land. Section E. Motor License Fund. Section E. Multimodal Transportation Fund. Section 1799-E. State Gaming Fund. Subarticle F. Other Agencies Section E. Pennsylvania Liquor Control Board. Section E. Pennsylvania Liquor Control Board procedure. Section E. Restaurant liquor license auction. Section E. Liquor Code term. Section E. Sales by distilleries. Section E. Liquor Code suspension for deficiency. Section E. State Employees' Retirement System Restricted Account. Section E. Public School Employees' Retirement System Restricted Account. Article XVII-E.1. Rural Regional College for Underserved Counties (Repealed) Section 1701-E.1. Applicability (Repealed). Section 1702-E.1. Scope of article (Repealed). Section 1703-E.1. Definitions (Repealed). Section 1704-E.1. Designations by secretary (Repealed). Section 1705-E.1. Designation and board of trustees (Repealed). Section 1706-E.1. Establishment (Repealed). Section 1707-E.1. Powers and duties of board of trustees (Repealed). Section 1708-E.1. Officers of rural regional college (Repealed). Section 1709-E.1. Students (Repealed). Section 1710-E.1. Tuition (Repealed).

20 Section 1711-E.1. Dissolution and transition of rural regional college (Repealed). Section 1712-E.1. Degrees (Repealed). Section 1713-E.1. Funding (Repealed). Section 1714-E.1. Financial aid (Repealed). Section 1715-E.1. Regulations (Repealed). Section 1716-E.1. Reports (Repealed). Section 1717-E.1. Transfers of credits (Repealed). Article XVII-E.2. School District Debt Refinancing Bonds Section 1701-E.2. Definitions. Section 1702-E.2. Bond issuance. Section 1703-E.2. Limitations on bond issuance. Section 1704-E.2. Service agreement authorized. Section 1705-E.2. Deposit of bond proceeds. Section 1706-E.2. Sinking fund charges for school building projects. Section 1707-E.2. Limitation on new applications for Department of Education approval of public school building projects. Section 1708-E.2. Public School Building Construction and Reconstruction Advisory Committee. Section 1709-E.2. Public school building lease and debt service reimbursements for fiscal year Section 1710-E.2. Posting of information by department. Section 1711-E.2. Documentation requirements. Article XVII-E.3. General Budget Restrictions on Appropriations for Funds and Accounts Section 1701-E.3. Applicability. Section 1702-E.3. State Lottery Fund Section 1703-E.3. Tobacco Settlement Fund Section 1704-E.3. Judicial Computer System Augmentation Account Section 1705-E.3. Emergency Medical Services Operating Fund Section 1706-E.3. The State Stores Fund Section 1707-E.3. Motor License Fund Section 1708-E.3. Aviation Restricted Account Section 1709-E.3. Hazardous Material Response Fund Section 1710-E.3. Milk Marketing Fund Section 1711-E.3. HOME Investment Trust Fund Section 1712-E.3. Tuition Account Guaranteed Savings Program Fund Section 1713-E.3. Banking Fund Section 1714-E.3. Firearm Records Check Fund Section 1715-E.3. Ben Franklin Technology Development Authority Fund Section 1716-E.3. Oil and Gas Lease Fund Section 1717-E.3. Home Improvement Account Section 1718-E.3. Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund Section 1719-E.3. Insurance Regulation and Oversight Fund Section 1720-E.3. Pennsylvania Race Horse Development Restricted Receipts Account Section 1721-E.3. Justice Reinvestment Fund Section 1722-E.3. Multimodal Transportation Fund Section 1723-E.3. State Racing Fund Section 1724-E.3. ABLE Savings Program Fund

21 Article XVII-E.4. School District Intercepts for the Payment of Debt Service During Budget Impasse Section 1701-E.4. Section 1702-E.4. Section 1703-E.4. Section 1704-E.4. Section 1705-E.4. Article XVII-F. Scope of article. Definitions. Budget impasse. Intercept payments. Limitation on appropriation Budget Implementation Subarticle A. Section 1701-F. Section 1702-F. Section 1703-F. Subarticle B. Preliminary Provisions Applicability. Definitions. Department of Criminal Justice. Executive Departments Section 1711-F. Governor. Section 1712-F. Executive offices. Section 1713-F. Lieutenant Governor Section 1714-F. Attorney General. Section 1715-F. Auditor General. Section 1716-F. Treasury Department Section 1717-F. Department of Aging Section 1718-F. Department of Agriculture. Section 1719-F. Department of Community and Economic Development. Section 1720-F. Department of Conservation and Natural Resources. Section 1721-F. Department of Corrections. Section F. Department of Drug and Alcohol Programs Section 1722-F. Department of Education. Section 1723-F. Department of Environmental Protection. Section 1724-F. Department of General Services. Section 1725-F. Department of Health. Section 1726-F. Insurance Department Section 1727-F. Department of Labor and Industry. Section 1728-F. Department of Military and Veterans Affairs. Section 1729-F. Department of Human Services. Section 1730-F. Department of Revenue. Section 1731-F. Department of State Section 1732-F. Department of Transportation. Section 1733-F. Pennsylvania State Police Section 1734-F. State Civil Service Commission Section 1735-F. Pennsylvania Emergency Management Agency. Section 1736-F. Pennsylvania Fish and Boat Commission Section 1737-F. State System of Higher Education Section F. State-related institutions Section 1738-F. Pennsylvania Higher Education Assistance Agency. Section 1739-F. Pennsylvania Historical and Museum Commission Section 1740-F. Pennsylvania Infrastructure Investment Authority Section 1741-F. Environmental Hearing Board Section 1742-F. Pennsylvania Board of Probation and Parole

22 Section 1743-F. Section 1744-F. Section 1745-F. Section 1746-F. Section 1747-F. Section 1748-F. Commonwealth Financing Authority Section 1749-F. Thaddeus Stevens College of Technology Section 1750-F. Pennsylvania Housing Finance Agency Section 1751-F. LIHEABG Subarticle C. State Government Support Agencies Section 1761-F. Health Care Cost Containment Council Section 1762-F. State Ethics Commission Section 1763-F. Legislative Reference Bureau Section 1764-F. Legislative Budget and Finance Committee Section 1765-F. Legislative Data Processing Committee Section 1766-F. Joint State Government Commission Section 1767-F. Joint Legislative Air and Water Pollution Control and Conservation Committee Section 1768-F. Legislative Audit Advisory Commission Section 1769-F. Independent Regulatory Review Commission Section 1770-F. Capitol Preservation Committee Section 1771-F. Pennsylvania Commission on Sentencing Section 1772-F. Center for Rural Pennsylvania Section 1773-F. Commonwealth Mail Processing Center Section 1774-F. Transfers Subarticle D. Judicial Department Section 1781-F. Supreme Court Section 1782-F. Superior Court Section 1783-F. Commonwealth Court Section 1784-F. Courts of common pleas Section 1785-F. Community courts; magisterial district judges Section 1786-F. Philadelphia Traffic Court Section 1787-F. Philadelphia Municipal Court Section 1788-F. Judicial Conduct Board Section 1789-F. Court of Judicial Discipline Section 1790-F. Juror cost reimbursement Section 1791-F. County court reimbursement Section 1792-F. Senior judges Section 1793-F. Transfer of money by Supreme Court Subarticle E. General Assembly (Reserved) Article XVII-G Restrictions on Appropriations for Funds and Accounts Section 1701-G. Applicability. Section 1702-G. State Lottery Fund. Section 1703-G. Tobacco Settlement Fund Section 1704-G. Judicial Computer System Augmentation Account

23 Section 1705-G. Emergency Medical Services Operating Fund Section 1706-G. The State Stores Fund Section 1707-G. Motor License Fund Section 1708-G. Aviation Restricted Account Section 1709-G. Hazardous Material Response Fund Section 1710-G. Milk Marketing Fund Section 1711-G. HOME Investment Trust Fund Section 1712-G. Tuition Account Guaranteed Savings Program Fund Section 1713-G. Banking Fund Section 1714-G. Firearm Records Check Fund Section 1715-G. Ben Franklin Technology Development Authority Fund Section 1716-G. Oil and Gas Lease Fund Section 1717-G. Home Improvement Account Section 1718-G. Cigarette Fire Safety and Firefighter Protection Act Enforcement Fund Section 1719-G. Insurance Regulation and Oversight Fund Section 1720-G. Pennsylvania Race Horse Development Restricted Receipts Account Section 1721-G. Justice Reinvestment Fund. Section 1722-G. Multimodal Transportation Fund Section 1723-G. State Racing Fund Section 1724-G. ABLE Savings Program Fund Section 1725-G. Restricted receipt accounts. Section 1726-G. Fund transfers. Article XVII-H. Subarticle A. Section 1701-H. Section 1702-H. Section 1703-H. Subarticle B Budget Implementation Preliminary Provisions Applicability. Definitions. Warrants (Repealed). Executive Department Section 1711-H. Governor Section 1712-H. Executive Offices. Section 1713-H. Lieutenant Governor Section 1714-H. Attorney General Section 1715-H. Auditor General Section 1716-H. Treasury Department Section 1717-H. Department of Aging Section 1718-H. Department of Agriculture. Section 1719-H. Department of Community and Economic Development. Section 1720-H. Department of Conservation and Natural Resources Section 1721-H. Department of Corrections Section 1722-H. Department of Education. Section 1723-H. Department of Environmental Protection. Section 1724-H. Department of General Services Section 1725-H. Department of Health. Section 1726-H. Insurance Department Section 1727-H. Department of Labor and Industry. Section 1728-H. Department of Military and Veterans Affairs. Section 1729-H. Department of Public Welfare. Section 1730-H. Department of Revenue. Section 1731-H. Department of State