Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1712-A.1. Establishment of special fund and account

(i) Except for deposits in the Tobacco Revenue Bond debt service account under section 2805(b) of the act of March 4, 1971 (P.L. 6, No. 2),  1 known as the Tax Reform Code of 1971, all payments received by the Commonwealth pursuant to the Master Settlement Agreement shall be deposited by the Treasury Department in the fund.

(ii) For fiscal years 2019-2020, 2020-2021, 2021-2022, 2022-2023, 2023-2024, 2024-2025 and 2025-2026, an amount equal to the annual debt service due in the fiscal year as certified by the Secretary of the Budget pursuant to section 2804   2 of the Tax Reform Code of 1971, as published in the Pennsylvania Bulletin on March 3, 2018, at 48 Pa.B. 1406, shall be transferred to the fund from the taxes collected under Article XII   3 of the Tax Reform Code of 1971 by April 30 following the beginning of the fiscal year. A deposit under this paragraph shall occur prior to the deposits and transfers under section 1296   4 of the Tax Reform Code of 1971.