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§ 8102-D. Administration

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 7, 2005

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XI-D. Local Real Estate Transfer Tax (Refs & Annos)
Effective: July 7, 2005
72 P.S. § 8102-D
§ 8102-D. Administration
Currentness
(a) The tax authorized under this article shall be administered, collected and enforced under the act of December 31, 1965 (P.L. 1257, No. 511),1 known as “The Local Tax Enabling Act,” provided, however, that, if the correct amount of the tax is not paid by the last date prescribed for timely payment as provided for in section 1102-C,2 the department may determine the tax, interest and penalty as provided for in section 1109-D3 and may collect and enforce the tax, interest and penalty in the same manner as tax, interest and penalty imposed by Article XI-C.4
(b) Whenever a declaration is required to be filed under Article XI-C, a declaration is also required to be filed under this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XI-D, § 1102-D, added 1986, July 2, P.L. 318, No. 77, § 17, imd. effective. Amended 2005, July 7, P.L. 149, No. 40, § 11, imd. effective.

Footnotes

1
53 P.S. § 6924.101 et seq.
2
72 P.S. § 8102-C.
3
72 P.S. § 8109-D.
4
72 P.S. § 8101-C et seq.
72 P.S. § 8102-D, PA ST 72 P.S. § 8102-D
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document