Source: https://www.legis.state.pa.us/CFDOCS/Legis/PN/Public/btCheck.cfm?txtType=HTM&sessYr=2017&sessInd=0&billBody=H&billTyp=B&billNbr=2673&pn=4098
Timestamp: 2019-04-26 10:21:47+00:00

Document:
3403. Imposition of natural gas severance tax.
3406. Natural gas severance tax registration.
3410. Extension of assessment period.
3415. Abatement of additions or penalties.
3416. Bulk and auction sales.
3427. Cooperation with other governments.
3429. Natural Gas Severance Tax Account established.
from other natural gas-producing states in the country.
industry or residents of this Commonwealth.
imposition of natural gas severance tax).
coal seams, mined-out areas or gob wells.
or liquids past a certain point.
capable of producing natural gas in paying quantities.
over the producer's current operating expenses.
officers, as applied to a corporation.
severs natural gas from a storage field.
natural gas in paying quantities.
soil or water of this Commonwealth.
sold to consumers outside of this Commonwealth.
to consumers outside of this Commonwealth.
been injected into the formation or site.
90,000 cubic feet of natural gas per day.
"Tax." The tax imposed under this chapter .
variations in atmospheric pressure from time to time.
used in computing gas volume.
gas delivered under this chapter .
for which a wellhead meter certification has been issued.
§ 3403. Imposition of natural gas severance tax.
as provided in section 3407 (relating to meters).
(1) is more than 90,000 cubic feet of natural gas per day.
sites on property owned by the manufacturer.
is the end user of the gas.
unit severed at the wellhead.
§ 3404. Tax adjustment index.
effective for the next fiscal year.
be zero and the adjusted tax shall be the base tax rate.
the base tax rate rounded to the nearest whole cent.
adjustment under sub section (b).
adjustment index is adopted by the General Assembly.
index is adopted by the General Assembly.
§ 3405. Return and payment.
(3) The amount due for the reporting period.
remitted to the department by that date.
§ 3406. Natural gas severance tax registration.
for a natural gas severance tax registration certificate.
change to the declaration occurs.
certification issued shall be valid for a period of five years.
basis for refusal, suspension or revocation.
imprisonment for not less than five days nor more than 30 days.
as provided by the Pennsylvania Rules of Criminal Procedure.
a person from liability for the tax imposed by this chapter .
section shall be a digital meter.
sites that are also a stripper well.
interest, additions and penalties imposed under this chapter .
be sent via regular mail.
§ 3409. Time for assessment.
in which the tax liability arises, whichever shall occur last.
be considered as filed on the last day.
six years after the date the return was filed.
§ 3410. Extension of assessment period.
expiration of the extended period.
the due date that the return is not filed.
required to be reported on the return.
payment date that the tax is not paid.
a return or report required by this chapter .
interest imposed or provided for by this chapter .
books, papers and records as directed by the department.
with respect to pertinent facts.
addition to other penalties imposed by this chapter .
§ 3415. Abatement of additions or penalties.
negligence and with no intent to defraud.
§ 3416. Bulk and auction sales.
for review has been filed.
Revenue's time for acting upon the petition.
collection by a motion to stay the proceedings.
the recording of the lien.
in full force and effect as to the balance remaining unpaid.
estate is being administered or distributed.
§ 3419. Tax suit reciprocity.
principal place of business, home office or residence.
decision which is no longer subject to further review or appeal.
the time limits of section 3003.1 of the Tax Reform Code.
reason of the person's payment of the assessment.
§ 3423. Rules and regulations.
or not a person is liable to pay taxes under this chapter .
sale, transport or delivery of natural gas.
department may prescribe by regulation.
the period where separate records were not maintained.
from the end of the calendar year to which the records relate.
the department believes to have knowledge of relevant matters.
known as The Fiscal Code.
§ 3427. Cooperation with other governments.
with the administration of this chapter .
hearing before the secretary or the secretary's representative.
after notice is mailed to the taxpayer.
sale upon five days' written notice to the depositor.
owe any payment to the department.
§ 3429. Natural Gas Severance Tax Account established.
established as a restricted account within the General Fund.
P.L.1873, No.1), known as the Taxpayer Relief Act.

References: § 3403

§ 3404

§ 3405

§ 3406

§ 3409

§ 3410

§ 3415

§ 3416

§ 3419

§ 3423

§ 3427

§ 3429