Pennsylvania Consolidated Statutes

58 Pa. Cons. Stat. § 2318 (2026)

Expiration.

✓ current as of May 2026

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§ 2318. Expiration.

(a) Notice.--The Secretary of the Commonwealth shall, upon the imposition of a severance tax on unconventional gas wells in this Commonwealth, submit for publication in the Pennsylvania Bulletin notice of the imposition.

(b) Date.--This chapter shall expire on the date of the publication of the notice under subsection (a).

Notes of Decisions

Cited in 2 cases, 2018–2018 · leading case: Snyder Bros., Inc. v. Pa. Pub. Util. Comm'n, 198 A.3d 1056 (Pa. 2018).

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Snyder Bros., Inc. v. Pa. Pub. Util. Comm'n, 198 A.3d 1056 (Pa. 2018). “Further counseling against treatment of Chapter 23's impact fee provisions as a tax is the fact that Chapter 23 contains a sunset provision which states that "upon the imposition of a severance tax on unconventional gas wells in this Commonwealth" the Secretary of the…”

PA Indep. Oil & Gas Assoc. v. PUC, Aplt. (Pa. 2018). “58 Pa.C.S. § 2318. No such notice has, to date, been published.”

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