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§ 5511.5b. Payment of taxes

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 1, 2018

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Collections in General (Refs & Annos)
Local Tax Collection Law (Refs & Annos)
Effective: January 1, 2018
72 P.S. § 5511.5b
§ 5511.5b. Payment of taxes
Currentness
(a)(1) Within sixty days of the effective date of this section, a tax collector shall open an account which includes the name of an office, title or position and may include the name of the municipality for which the tax collector was elected or appointed. No payment of taxes shall be deposited into an account bearing only an individual's name.
(2) An account opened under clause (1) may not be opened using an individual's Social Security number.
(3) An account opened under clause (1) shall be used for taxes collected by a tax collector under the act of December 31, 1965 (P.L. 1257, No. 511),1 known as “The Local Tax Enabling Act.”
(b) Within sixty days of the effective date of this section, the tax collector shall transfer any money that has already been collected into the account required by subsection (a) unless the account already administered by the tax collector meets the criteria of subsection (a).
(c) A tax collector for a joint tax collection district established under section 4.22 may open one account, to which payment of all taxes being collected by the joint tax collection district shall be made, if the account includes the name of the joint tax collection district and does not bear the name of an individual.
(d) A county treasurer collecting taxes under an agreement under section 4.43 may open one account to which payment of all taxes being collected by the agreements shall be made, provided that the account includes the name of an office, title or position and does not bear the name of an individual.

Credits

1945, May 25, P.L. 1050, No. 394, § 5.2, added 2017, Oct. 30, P.L. 375, No. 38, § 1, effective Jan. 1, 2018.

Footnotes

1
53 P.S. § 6924.101 et seq.
2
72 P.S. § 5511.4b.
3
72 P.S. § 5511.4d.
72 P.S. § 5511.5b, PA ST 72 P.S. § 5511.5b
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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