§ 1507.2. Reimbursement for administrative cost of collection
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 18, 2013
Effective: July 18, 2013
72 P.S. § 1507.2
§ 1507.2. Reimbursement for administrative cost of collection
(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 ($30) 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.
(2) debts, taxes or accounts collected by the Office of Attorney General pursuant to the act of October 15, 1980 (P.L. 950, No. 164), known as the “Commonwealth Attorneys Act.”1
Credits
1929, April 9, P.L. 343, No. 176, art. XV, § 1507.2, added 2013, July 18, P.L. 574, No. 71, § 10, imd. effective.
Footnotes
71 P.S. § 732-101 et seq.
72 P.S. § 1507.2, PA ST 72 P.S. § 1507.2
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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