PRINTER'S NO. 3785
No. 2712 Session of 1990
INTRODUCED BY PISTELLA, CESSAR, TRELLO, PETRONE, McVERRY AND
ITKIN, JUNE 20, 1990
REFERRED TO COMMITTEE ON FINANCE, JUNE 20, 1990
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for cooperation with other
11 governmental agencies.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 356(a) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 December 9, 1982 (P.L.1047, No.246), is amended to read:
17 Section 356. Cooperation with Other Governmental Agencies.--
18 (a) Notwithstanding the provisions of subsection (f) of section
19 353, the department may permit the Commissioner of Internal
20 Revenue of the United States, or the proper officer of any
21 political subdivision of this Commonwealth or of any other state
22 imposing tax based upon the incomes of individuals, or the
1 authorized representative of such officer, to inspect the tax
2 returns of any taxpayer, or may furnish to such officer or his
3 authorized representative an abstract of the return of income of
4 any taxpayer, or supply him with information concerning any item
5 of income contained in any return of any taxpayer. Such
6 permission shall be granted or such information furnished to
7 such officer or his representative only if the statutes of the
8 United States or of such other state, as the case may be, grant
9 substantially similar privileges to the proper officer of this
10 Commonwealth charged with the administration of the personal
11 income tax law thereof. An officer or authorized agent of any
12 county imposing a personal property tax shall be furnished the
13 following information from such returns upon payment to the
14 department of the cost of collecting and reproducing the
15 requested information, provided that the county shall maintain
16 the information as confidential information and shall not
17 disclose information received under clause (2) except as
18 necessary for official tax purposes, subject to criminal
19 sanctions provided in section 353:
20 (1) Name, address and social security number of the
21 taxpayer; and
22 (2) If the taxpayer has reported dividends or interest and
23 the total amount of dividends reported and the total amount of
24 interest reported.
25 * * *
26 Section 2. This act shall take effect in 60 days.
F4L72WMB/19900H2712B3785 - 2 -