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§ 7503. Taxpayer's record transmitted to prothonotary

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal Corporations

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 53 P.S. Municipal and Quasi-Municipal Corporations
Part I. General Municipal Law
Chapter 25. Municipal Claims and Tax Liens (Refs & Annos)
Article XI. Self-Assessed Tax Lien Act (Refs & Annos)
53 P.S. § 7503
§ 7503. Taxpayer's record transmitted to prothonotary
Currentness
(a) Any city of the first class and any school district of the first class may transmit to the prothonotary of its county a certified record of the self-assessed tax of any taxpayer who fails to--
(1) Compute and file a self-assessed tax return when required to do so, or
(2) Pay any or all of the declared amount due, or
(3) Compute correctly or understates the amount of the self-assessed tax due.
(b) Every certified record shall contain the name of the taxpayer, his address, the specific self-assessed tax involved, amount of the tax due, penalty and interest thereon, and the year for which the said tax has been levied.

Credits

1959, Dec. 1, P.L. 1673, § 3.
53 P.S. § 7503, PA ST 53 P.S. § 7503
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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