72 Pa. Stat. § 1507.2

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 1507.2 - Other grants
(a) Commonwealth agencies, departments, boards or commissions may recover their administrative costs incurred to certify and collect a delinquency owed by a person or entity who owes the Commonwealth for a good, service or benefit provided by the Commonwealth to the person or entity when the delinquency does not arise from a tax liability. The recovery shall be three per centum of the delinquency not to exceed thirty dollars per delinquency and shall be paid by the debtor person or entity before the delinquency is extinguished.
(b) The amount of the debt recovered shall be deposited into the General Fund, other fund or account from which the delinquency arises. The amount of the administrative costs recovered shall be credited to the appropriation, fund or account from which the agency's, department's, board's or commission's administrative costs connected to the recovery were paid and shall then be available for expenditure in accordance with the law.
(c) This section shall not apply to:
(1) costs of collection incurred by the Department of Revenue or by the Office of Attorney General on tax liabilities for taxes administered by the Department of Revenue; or
(2) debts, taxes or accounts collected by the Office of Attorney General pursuant to the Commonwealth Attorneys Act.

72 P.S. § 1507.2

Added by P.L. 574 2013 No. 71, § 10, eff. 1/1/2014.