§ 10003.9. Bad checks; electronic funds transfers not credited upon transmission; additions to ...
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 28, 2021
Effective: October 28, 2021
72 P.S. § 10003.9
§ 10003.9. Bad checks; electronic funds transfers not credited upon transmission; additions to tax
(a) If any check in payment of any amount receivable under the laws of this Commonwealth administered by the department is not paid upon presentment, or any electronic funds transfer as payment of any amount receivable under the laws of this Commonwealth administered by the department is not credited upon transmission, in addition to any interest or penalties provided by law, the department shall charge the person who tendered the check or authorized the electronic transmission an addition to tax equal to ten per cent of the face amount of the check or electronic funds transfer, plus interest and protest fees, provided that the addition imposed by this section shall not exceed one hundred dollars ($100) nor be less than twenty-five dollars ($25).
Credits
1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.9, added 1994, June 16, P.L. 279, No. 48, § 41, effective July 1, 1994. Amended 1997, May 7, P.L. 85, No. 7, § 34, effective July 1, 1997; 2005, July 7, P.L. 149, No. 40, § 21, imd. effective; 2021, June 30, P.L. 124, No. 25, § 39, effective in 120 days [Oct. 28, 2021].
72 P.S. § 10003.9, PA ST 72 P.S. § 10003.9
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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