Pennsylvania HB 1495: An Act repealing the act of May 11, 1921 (P.L.479, No.225), entitled "An act imposing a State tax on anthracite coal; providing for the assessment and collection thereof; and providing penalties for the violation of this act."

Bill Text

PRINTER'S NO. 1749
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1495
Session of
2025
INTRODUCED BY TWARDZIK, ROAE, VENKAT, GREINER, STENDER, HAMM,
BARGER, K.HARRIS, JAMES, KEPHART, ZIMMERMAN, ROWE AND
DAVANZO, MAY 19, 2025
REFERRED TO COMMITTEE ON FINANCE, MAY 21, 2025
AN ACT
Repealing the act of May 11, 1921 (P.L.479, No.225), entitled
"An act imposing a State tax on anthracite coal; providing
for the assessment and collection thereof; and providing
penalties for the violation of this act."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of May 11, 1921 (P.L.479, No.225),
entitled "An act imposing a State tax on anthracite coal;
providing for the assessment and collection thereof; and
providing penalties for the violation of this act," is repealed:
[AN ACT
Imposing a State tax on anthracite coal; providing for the
assessment and collection thereof; and providing penalties
for the violation of this act.
Section 1. Be it enacted, &c., That from and after the
passage of this act, each and every ton of anthracite coal, of
the weight of two thousand two hundred and forty (2,240) pounds
avoirdupois, mined, washed, screened, or otherwise prepared for
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market in this Commonwealth, shall be made subject to a tax of
one and one-half per centum (1 1/2), to the thirty-first day of
May, one thousand nine hundred twenty-nine, one per centum (1)
for the period beginning on the first day of June, one thousand
nine hundred twenty-nine, and ending on the thirty-first day of
May, one thousand nine hundred thirty, and one-half (1/2) of one
per centum for the period beginning on the first day of June,
one thousand nine hundred thirty, and ending on the thirty-first
day of May, one thousand nine hundred thirty-one, of the value
thereof when prepared for market, which said tax shall be
assessed at the time when said coal has been mined, washed or
screened, and is ready for shipment or market. After the thirty-
first day of May, one thousand nine hundred thirty-one, no tax
shall be assessed on anthracite coal under the provisions of
this act, saving to the Commonwealth, however, the right to
collect thereafter all taxes imposed or due and owing under the
provisions of this act.
Section 2. It shall be the duty of the individual, or the
superintendent or other officer, in charge of any mine or mines,
or washery, or operation, to assess the tax hereby imposed, from
time to time, as the coal is mined, washed, or screened, and is
ready for shipment or market, and to ascertain and assess daily
the number of gross tons of coal so mined, washed, or screened,
and to fix the value thereof. The said individual,
superintendent, or other officer in charge of any such mine or
mines, washery or screening operation, shall annually, on or
before the first day of February for the calendar year next
preceding, a report in writing, under oath, to the Auditor
General, on forms prescribed and furnished by him, stating
specifically the number of gross tons of coal hereby made
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taxable, and the assessed value thereof during the calendar year
covered by the report, and the amount of tax assessed thereon:
Provided, That the report made on or before the fifteenth day of
January, one thousand nine hundred and twenty-two, shall be for
the portion of the year one thousand nine hundred and twenty-one
remaining after this act becomes effective.
If the Auditor General and State Treasurer, or either of
them, is not satisfied with the assessment and estimate of
valuation so made and returned as aforesaid, they are hereby
authorized and empowered to make an assessment and valuation
based upon the facts contained in the report herein required or
upon any information within their possession or that shall come
into their possession, and to settle an account on the
assessment and valuation so made by them for the taxes,
penalties, and interest due the Commonwealth therein, with right
to the person, corporation, company, owner, or operator,
dissatisfied with any settlement so made against him, it, or
them, to appeal therefrom in the manner now provided by law. For
the purpose of making such assessment and settlement, said
officers may require the production of such books, papers, and
reports as may be necessary to enable them to assess and settle
the tax. In the event of the failure, neglect, or refusal of the
individual, superintendent, or other officer in charge of any
mine, mines, washery, or screening operation to make the report
and valuation to the Auditor General as hereinbefore provided,
on or before the first day of February in each and every year,
it shall be the duty of the Auditor General to estimate an
assessment and valuation of the coal prepared for market by any
person, firm, corporation, owner, or operator, as aforesaid, and
settle an account for