2010 Pennsylvania Code
Title 18 - CRIMES AND OFFENSES
Chapter 61 - Firearms and Other Dangerous Articles
6111.2 - Firearm sales surcharge.

     § 6111.2.  Firearm sales surcharge.
        (a)  Surcharge imposed.--There is hereby imposed on each sale
     of a firearm subject to tax under Article II of the act of March
     4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, an
     additional surcharge of $3. This shall be referred to as the
     Firearm Sale Surcharge. All moneys received from this surcharge
     shall be deposited in the Firearm Instant Records Check Fund.
        (b)  Increases or decreases.--Five years from the effective
     date of this subsection, and every five years thereafter, the
     Pennsylvania State Police shall provide such information as
     necessary to the Legislative Budget and Finance Committee for
     the purpose of reviewing the need to increase or decrease the
     instant check fee. The committee shall issue a report of its
     findings and recommendations to the General Assembly for a
     statutory change in the fee.
        (c)  Revenue sources.--Funds received under the provisions of
     this section and section 6111(b)(3) (relating to sale or
     transfer of firearms), as estimated and certified by the
     Secretary of Revenue, shall be deposited within five days of the
     end of each quarter into the fund.
        (d)  Definition.--As used in this section only, the term
     "firearm" shall mean any weapon which is designed to or may
     readily be converted to expel any projectile by the action of an
     explosion or the frame or receiver of any such weapon.
     (June 13, 1995, 1st Sp.Sess., P.L.1024, No.17, eff. 120 days;
     Nov. 22, 1995, P.L.621, No.66, eff. imd.)

        References in Text.  The Firearm Instant Records Check Fund,
     referred to in subsec. (a), is now the Firearm Records Check
     Fund.
        Cross References.  Section 6111.2 is referred to in sections
     6111, 6111.1, 6111.3 of this title.