53 Pa. Stat. § 6926.322

Current through P.A. Acts 2024-18
Section 6926.322 - Collections
(a)Designation of tax collector.--A board of school directors imposing an income tax under this chapter shall designate a tax officer under section 313 of the Local Tax Enabling Act, or otherwise by law, as the collector of the tax. In the performance of the tax collection duties under this subchapter, the designated tax officer shall have all the same powers, rights, responsibilities and duties for the collection of the taxes which may be imposed under the Local Tax Enabling Act, 53 Pa.C.S. Ch. 84 Subch. C (relating to local taxpayers bill of rights) or as otherwise provided by law.
(b)Conflict.--In any situation where there is a conflict involving the authority conferred on a local tax collector by the provisions of the Local Tax Enabling Act and the Tax Reform Code, the provisions of the Local Tax Enabling Act shall control.

53 P.S. § 6926.322

2006, June 27, P.L. 1873, No. 1(Spec. Sess. No. 1), § 322, imd. effective. Amended 2020, Feb. 12, P.L. 8, No. 5, § 2, effective in 60 days [April 13, 2020].