75 Pa. C.S. § 9022
Current through Pa Acts 2024-53, 2024-56 through 2024-95
If a check issued in payment of tax, penalty or interest imposed by this chapter is returned to the department as uncollectible, the department shall charge a fee of $5 per hundred dollars or fractional part thereof, plus all protest fees, to the person presenting the check to the department.
75 Pa.C.S. § 9022