1Amending the act of April 9, 1929 (P.L.343, No.176), entitled,
2as amended, "An act relating to the finances of the State
3government; providing for the settlement, assessment,
4collection, and lien of taxes, bonus, and all other accounts
5due the Commonwealth, the collection and recovery of fees and
6other money or property due or belonging to the Commonwealth,
7or any agency thereof, including escheated property and the
8proceeds of its sale, the custody and disbursement or other
9disposition of funds and securities belonging to or in the
10possession of the Commonwealth, and the settlement of claims
11against the Commonwealth, the resettlement of accounts and
12appeals to the courts, refunds of moneys erroneously paid to
13the Commonwealth, auditing the accounts of the Commonwealth
14and all agencies thereof, of all public officers collecting
15moneys payable to the Commonwealth, or any agency thereof,
16and all receipts of appropriations from the Commonwealth,
17authorizing the Commonwealth to issue tax anticipation notes
18to defray current expenses, implementing the provisions of
19section 7(a) of Article VIII of the Constitution of
20Pennsylvania authorizing and restricting the incurring of
21certain debt and imposing penalties; affecting every
22department, board, commission, and officer of the State
23government, every political subdivision of the State, and
24certain officers of such subdivisions, every person,
25association, and corporation required to pay, assess, or
26collect taxes, or to make returns or reports under the laws
27imposing taxes for State purposes, or to pay license fees or
28other moneys to the Commonwealth, or any agency thereof,
29every State depository and every debtor or creditor of the
30Commonwealth," in preliminary provisions, further providing 
31for method of filing.

32The General Assembly of the Commonwealth of Pennsylvania
33hereby enacts as follows:

1Section 1. Section 10 of the act of April 9, 1929 (P.L.343,
2No.176), known as The Fiscal Code, added October 9, 2009 
3(P.L.537, No.50), is amended to read:

4Section 10. Method of Filing.--(a) The Department of
5Revenue may require any return, report or other document
6required to be filed for a tax administered by the department
7prepared by a third party who submits [fifty or] more than ten
8returns, reports or other documents required to be filed per
9year to be filed by any method prescribed by the department,
10including by telephonic, electronic or other method. Notice of
11the method of filing shall be published in the Pennsylvania
12Bulletin and on the Department of Revenue's Internet website at
13least sixty days prior to the due date of the return, report or
14other document required to be filed by telephonic, electronic or
15other method. The notice shall refer to this section.

16(b) Failure to file a return, report or other document by
17the method required under subsection (a) shall subject the tax
18preparer to a penalty of one percent of the tax due on the
19return, report or other document up to a maximum of five hundred
20dollars ($500), but not less than ten dollars ($10). This
21penalty shall be assessed and collected in the manner provided
22by the act of March 4, 1971 (P.L.6, No.2), known as the "Tax
23Reform Code of 1971." This penalty shall be in addition to any
24civil penalty imposed in the applicable article of the "Tax
25Reform Code of 1971" for failure to file a return, report or
26other document. The criminal penalty for failure to file a
27return, report or other document by the method required under
28subsection (a) shall be the same as the criminal penalty for
29failure to file a return, report or other document under the
30applicable article of the "Tax Reform Code of 1971."

1(c) (1) The Department of Revenue may waive the requirement
2to file by the method required under subsection (a) when the
3department determines that any of the following apply:

4(i) The prescribed filing method causes an undue hardship.

5(ii) The preparer or taxpayer requests a waiver in writing
6that clearly states why the filing method causes an undue
7hardship.

8(2) In determining whether filing by the method required
9under subsection (a) causes an undue hardship, the Department of
10Revenue may consider unusual circumstances that may prevent the
11person from filing by the prescribed method or any other factor
12that the department determines is relevant.

13Section 2. This act shall take effect January 1, 2014.