Transcontinental Gas Pipe Line Corp. v. Commonwealth

COLINS, Judge.

Transcontinental Gas Pipe Line Corporation (Transco) has filed exceptions 1 to the January 22, 1993 opinion and order of this Court that affirmed, with modification, the orders of the Board of Finance and Revenue (Board), upholding the Department of Revenue’s (Department) imposition of the utilities gross receipts tax for calendar year 1984 in the amount of $102,541.00 plus penalty and interest.

Transco, a Delaware corporation having its principal office in Houston, Texas, but selling to Pennsylvania customers, did not file utilities gross receipts tax reports (tax reports) until…