2024 Pennsylvania Consolidated & Unconsolidated Statutes
Act 81 - FISCAL CODE - CLAIM FOR PROPERTY PAID OR DELIVERED
Session of 2024
No. 2024-81
SB 24
AN ACT
Amending the act of April 9, 1929 (P.L.343, No.176), entitled "An act relating to the finances of the State government; providing for cancer control, prevention and research, for ambulatory surgical center data collection, for the Joint Underwriting Association, for entertainment business financial management firms, for private dam financial assurance and for reinstatement of item vetoes; providing for the settlement, assessment, collection, and lien of taxes, bonus, and all other accounts due the Commonwealth, the collection and recovery of fees and other money or property due or belonging to the Commonwealth, or any agency thereof, including escheated property and the proceeds of its sale, the custody and disbursement or other disposition of funds and securities belonging to or in the possession of the Commonwealth, and the settlement of claims against the Commonwealth, the resettlement of accounts and appeals to the courts, refunds of moneys erroneously paid to the Commonwealth, auditing the accounts of the Commonwealth and all agencies thereof, of all public officers collecting moneys payable to the Commonwealth, or any agency thereof, and all receipts of appropriations from the Commonwealth, authorizing the Commonwealth to issue tax anticipation notes to defray current expenses, implementing the provisions of section 7(a) of Article VIII of the Constitution of Pennsylvania authorizing and restricting the incurring of certain debt and imposing penalties; affecting every department, board, commission, and officer of the State government, every political subdivision of the State, and certain officers of such subdivisions, every person, association, and corporation required to pay, assess, or collect taxes, or to make returns or reports under the laws imposing taxes for State purposes, or to pay license fees or other moneys to the Commonwealth, or any agency thereof, every State depository and every debtor or creditor of the Commonwealth," in disposition of abandoned and unclaimed property, further providing for claim for property paid or delivered.
The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
Section 1. Section 1301.19 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, is amended to read:
Section 1301.19. Claim for Property Paid or Delivered.--(a) Any person claiming an interest in any property paid or delivered to the Commonwealth under this article may file a claim thereto or to the proceeds from the sale thereof on the form prescribed by the State Treasurer.
(b) Regardless of whether a claim is filed under subsection (a), the State Treasurer may pay or deliver any property paid or delivered to the Commonwealth under this article, or the proceeds from the sale of the property, to a person if the State Treasurer finds that a report filed under section 1301.11 identifies the person as the sole owner of the property and the value of the property or proceeds is less than five hundred dollars ($500).
Section 2. This act shall take effect in 180 days.
APPROVED--The 17th day of July, A.D. 2024.
JOSH SHAPIRO
