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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY PICCOLA, BRUBAKER, EARLL, ALLOWAY, FOLMER, ROBBINS, WOZNIAK, WAUGH, WONDERLING, WASHINGTON, RAFFERTY, MUSTO, LOGAN AND ORIE, MARCH 2, 2009 |
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| REFERRED TO FINANCE, MARCH 2, 2009 |
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| AN ACT |
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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 declarations of estimated |
11 | tax. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 325(d) of the act of March 4, 1971 (P.L. |
15 | 6, No.2), known as the Tax Reform Code of 1971, amended May 12, |
16 | 1999 (P.L.26, No.4), is amended to read: |
17 | Section 325. Declarations of Estimated Tax.--* * * |
18 | (d) Except as hereinafter provided, the date for filing a |
19 | declaration of estimated tax shall depend upon when the resident |
20 | or nonresident individual, trust or estate determines that his |
21 | or its income on which no tax has been withheld under this |
22 | article can reasonably be expected to exceed [eight thousand |
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1 | dollars ($8,000)] twenty thousand dollars ($20,000) in the |
2 | taxable year, as follows: |
3 | (1) If the determination is made on or before April 1 of the |
4 | taxable year, a declaration of estimated tax shall be filed no |
5 | later than April 15 of the taxable year. |
6 | (2) If the determination is made after April 1 but before |
7 | June 2 of the taxable year, the declaration shall be filed no |
8 | later than June 15 of such year. |
9 | (3) If the determination is made after June 1 but before |
10 | September 2 of the taxable year, the declaration shall be filed |
11 | no later than September 15 of such year. |
12 | (4) If the determination is made after September 1 of the |
13 | taxable year, the declaration shall be filed no later than |
14 | January 15 of the year succeeding the taxable year. |
15 | * * * |
16 | Section 2. This act shall take effect in 60 days. |
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