72 Pa. Stat. § 4843.

1
Section 4843.1 - Return by taxpayer

(a) For the purpose of ascertaining the amount of tax payable under this act, every resident liable to pay such
tax shall, each year, on or before such date as shall be fixed by the board for the revision of taxes or the county
commissioners transmit to the board for the revision of taxes, or the county commissioners, upon a form
prescribed, prepared and furnished by the board of revision of taxes, or the county commissioners, a return
certified as provided in this act:
(1) The aggregate actual value of each part of the different classes of property made taxable by this act, held,
owned or possessed by such resident as of the date fixed annually, in the manner provided herein, either in hi
own right or as trustee, agent, attorney-in-fact or in any other capacity for the use, benefit or advantage of am
other person, copartnership, unincorporated association, company, limited partnership, joint-stock associatior
or corporation.

(2) Such other relevant information as may be required by the board of revision of taxes, or county
commissioners, concerning each of the different classes of property enumerated in this act owned, held or in
any manner possessed by such resident.

(b) The return so made shall be certified to, by the person making the same, if an individual; and in the case of
copartnership, unincorporated association and joint-stock association and companies, by some member thereof
and in the case of limited partnerships and corporations, by the president, chairman or treasurer thereof.
(c) The tax imposed by this act shall be due and payable at the same time, and subject to the same conditions a<
to discounts, penalties and interest, as in the case of real property taxes imposed by the county for county
purposes, and in cities coextensive with counties for city and county purposes.
(d) Any person who wilfully fails or refuses to file any return containing the information required by this act
shall be guilty of a misdemeanor, and upon conviction thereof, shall be sentenced to pay a fine of not more thai
five hundred dollars ($500), or to undergo imprisonment for not more than six months, or both.
72 PS. §4843.1

1913, June 17, P.L. 507, § 4.1, added 1947, July 3, P.L. 1249, § 1. Amended 1978, Oct. 4, P.L. 994, No. 206, §
1, imd. effective.

casetext