PRINTER'S NO. 430
No. 417 Session of 1999
INTRODUCED BY GREENLEAF, MUSTO, COSTA, BOSCOLA AND HOLL,
FEBRUARY 22, 1999
REFERRED TO FINANCE, FEBRUARY 22, 1999
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," providing for release of certain tax records; and
11 making a repeal.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 408(b) of the act of March 4, 1971
15 (P.L.6, No.2), known as the Tax Reform Code of 1971, amended
16 June 23, 1982 (P.L.610, No.172), is amended and the section is
17 amended by adding a subsection to read:
18 Section 408. Enforcement; Rules and Regulations;
19 Inquisitorial Powers of the Department.--* * *
20 (b) The department, or any agent authorized in writing by
21 it, is hereby authorized to examine the books, papers, and
22 records, and to investigate the character of the business of any
1 corporation in order to verify the accuracy of any report made,
2 or if no report was made by such corporation, to ascertain and
3 settle the tax imposed by this article. Every such corporation
4 is hereby directed and required to give to the department, or
5 its duly authorized agent, the means, facilities, and
6 opportunity for such examinations and investigations, as are
7 hereby provided and authorized. [Any] Except as provided for in
8 subsection (b.1), any information gained by the department, as a
9 result of any returns, investigations, or verifications required
10 to be made by this article, shall be confidential, except for
11 official purposes, and any person divulging such information
12 shall be guilty of a misdemeanor, and, upon conviction thereof,
13 shall be sentenced to pay a fine of not less than one hundred
14 dollars ($100) or more than one thousand dollars ($1,000) and
15 costs of prosecution, or to undergo imprisonment for not more
16 than six months, or both. Nothing in this section shall preclude
17 the department from providing public information, as defined in
18 section 403(a)(3), to other government units. Any identification
19 number provided by the department to another governmental unit
20 for governmental purposes shall continue to be confidential
21 information.
22 (b.1) The department is hereby authorized to release to a
23 local taxing authority, upon the written request of the local
24 taxing authority, the amount of gross receipts reported on a
25 return filed by a corporation with the department. The local
26 taxing authority may use the information provided by the
27 department only for the verification of the amount of gross
28 receipts reported on a return filed by the corporation with the
29 local taxing authority. The information provided by the
30 department to the local taxing authority under this subsection
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1 shall continue to be confidential information. Any person
2 divulging such information, other than as permitted by this
3 subsection, shall be subject to the penalties provided for under
4 subsection (b).
5 * * *
6 Section 2. Section 731 of the act of April 9, 1929 (P.L.343,
7 No.176), known as The Fiscal Code, is repealed insofar as it is
8 inconsistent with this act.
9 Section 3. This act shall take effect immediately.
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