Section 6.1. Definitions

The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:

Amnesty period—The time period of 90 consecutive days beginning on Friday, October 13, 1995, and ending on Wednesday, January 10, 1996.

Delinquent eligible tax—An eligible tax which was unpaid, underreported or not reported as of June 1, 1995, and which has not been appealed or which has been appealed and the appeal has been withdrawn, dismissed or denied. The term does not include an eligible tax which was unpaid, underreported or not reported as of June 1, 1995, and which is currently on appeal.

Eligible interest liability—A liability for interest imposed on an eligible tax liability. This term includes estimated underpayment charges for Personal Income Tax.

Eligible liability—An eligible tax liability, eligible interest liability and an eligible penalty liability.

Eligible penalty liability—A liability for a penalty imposed on an eligible tax liability. The term includes an addition to tax and a charge or a fee levied in conjunction with the collection or enforcement of an eligible tax liability.

Eligible tax—A tax that is imposed by the Commonwealth for which a tax return or tax report was required to be filed and payment of the tax was required to be made on or before December 31, 1993, for deposit into the General Fund, the Motor License Fund or the Liquid Fuels Tax Fund, including a tax a portion of which is dedicated by law for a specific purpose. The term includes, but is not limited to: Agriculture Cooperative Tax; Bank and Trust Company Shares Tax; Capital Stock or Foreign Franchise Tax; Cigarette Tax; Corporate Net Income Tax; Electric Cooperative Tax; Employer Withholding Tax; Fuel Use Tax; Gross Premiums Tax; Hotel Occupancy Tax; Inheritance and Estate Tax; Interstate Bus Compact Tax; Liquid Fuels Tax; Liquor Tax; Loans Tax; Marine Underwriting Profits Tax; Malt Beverage Tax; Motor Carriers Road Tax; Motor Vehicle Carriers Gross Receipts Tax; Mutual Thrift Institutions Tax; Oil Company Franchise Tax; Parimutuel Wagering and Admissions Taxes; Personal Income Tax; Public Utility Realty Tax; Realty Transfer Tax; Sales and Use Tax; Spirituous and Vinous Liquor Tax; Surplus Lines Tax; Unauthorized Insurance Tax and Utilities Gross Receipts Tax. The term does not include a tax imposed by a political subdivision of the Commonwealth or a tax administered by the Internal Revenue Service.

Eligible tax liability—A liability for a delinquent eligible tax.

Program—The Pennsylvania Tax Amnesty Program as established under section 22 of the act of June 30, 1995 (P. L. 139, No. 21). The term includes the amnesty period participation provisions as provided in this subchapter, and the post-amnesty enforcement provisions as provided in Subchapter B (relating to post-amnesty period enforcement).

Tax amnesty return—The return to be filed by a taxpayer participating in the Program designated by the Department as Form AM-01 (7-95) (See § 6.5(g) (relating to tax amnesty return)). The term includes tax returns, tax reports, accompanying schedules and other documentation required to be attached to Form AM-01 (7-95).

Notation

Cross References

This section cited in 61 Pa. Code § 9.15 (relating to tax amnesty administration and implementation issues).