23 Pa. C.S. § 4307

Current through Pa Acts 2024-53, 2024-56 through 2024-92

Section 4307 - State income tax intercept

The department shall have the authority to implement a State income tax refund intercept program pursuant to section 466(a)(3) of the Social Security Act ( Public Law 74-271, 42 U.S.C. § 666(a)(3) ) when, in the judgment of the department, it is cost effective to do so.

23 Pa.C.S. § 4307

1985, Oct. 30, P.L. 264, No. 66, § 1, effective in 90 days. Amended 1997, Dec. 16, P.L. 549, No. 58, § 4, effective 1/1/1998.