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PRINTER'S NO. 421
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
415
Session of
2017
INTRODUCED BY MURT, BAKER, BARRAR, BOBACK, V. BROWN,
CALTAGIRONE, CHARLTON, D. COSTA, DAVIDSON, DEASY, DRISCOLL,
FARRY, GABLER, GOODMAN, MACKENZIE, MATZIE, McNEILL, NEILSON,
ROTHMAN, ROZZI, STURLA, WARD AND WATSON, FEBRUARY 8, 2017
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 2017
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in inheritance tax, further providing for
definitions and for inheritance tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2102 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, is amended by
adding a definition to read:
Section 2102. Definitions.--The following words, terms and
phrases, when used in this article, shall have the meanings
ascribed to them in this section, except where the context
clearly indicates a different meaning:
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