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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.5b. Payment of taxes

Current as of January 01, 2022 | Updated by FindLaw Staff

(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 4.2  2 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 4.4  3 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.

1 53 P.S. § 6924.101 et seq.
2 72 P.S. § 5511.4b.
3 72 P.S. § 5511.4d.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.5b. Payment of taxes - last updated January 01, 2022 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-5511-5b/

Read this complete Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.5b. Payment of taxes on Westlaw

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