1. Home
  2. Browse Decisions
  3. Pa.
  4. 553 Pa.
  5. 553 Pa. 1 (1998)
 

PA POWER & LIGHT v. BD. OF FINANCE & REV.

553 Pa. 1 (1998)

717 A.2d 504

PENNSYLVANIA POWER & LIGHT COMPANY, Appellant, v. COMMONWEALTH of Pennsylvania, BOARD OF FINANCE AND REVENUE, Appellee.

Supreme Court of Pennsylvania.

Decided August 20, 1998.

Attorney(s) appearing for the Case

Robert L. Weldon, Harrisburg, for PA Power and Light Co.

Matthew W. Tomalis, Bart J. DeLuca, Harrisburg, for the Com.

Before FLAHERTY, C.J., and ZAPPALA, CAPPY, CASTILLE and NIGRO, JJ.

OPINION

ZAPPALA, Justice.

We must determine whether late payment charges collected by an electric utility company on customers' unpaid electric bill balances constitute gross receipts received from the "sales of electric energy" as set forth in the Utilities Gross Receipts Tax under Article XI of the Tax Reform Code, Act of March 4, 1971, P.L. 6, as amended, 72 P.S. § 8101(b) (Code).1 The Commonwealth Court...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases