§ 9014. Collection of unpaid taxes
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 75 Pa.C.S.A. Vehicles
75 Pa.C.S.A. § 9014
§ 9014. Collection of unpaid taxes
(b) Commission.--On all claims for taxes, penalties and interest which are collected after the institution of suit by the Office of Attorney General, the distributor shall pay an Attorney General's commission of 5% upon the amount of recovery not exceeding $10,000 and of 3% upon the amount of recovery in excess of $10,000. Payment of the Attorney General's commission shall not affect liability for any penalty or interest payable under this chapter. The Attorney General's commission shall be paid into the State Treasury through the department for credit to the General Fund. The amount of the Attorney General's commission shall be added to the amount of the claim against the distributor and shall be a lien against the distributor's property in like manner as the amount of the claim.
Credits
1997, April 17, P.L. 6, No. 3, § 12, effective Oct. 1, 1997.
75 Pa.C.S.A. § 9014, PA ST 75 Pa.C.S.A. § 9014
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document |