Statutes, codes, and regulations
Pennsylvania Code (Rules and Regulations)
Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENTPart V - Community Affairs and DevelopmentSubpart D - Local Earned Income TaxChapter 151 - LOCAL EARNED INCOME TAX
TAX OFFICER
Section 151.22 - Minimum number of persons required to receive mandatory education and meet the qualifications and requirements for tax officers

12 Pa. Code § 151.22

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Current through Register Vol. 54, No. 49, December 7, 2024
Section 151.22 - Minimum number of persons required to receive mandatory education and meet the qualifications and requirements for tax officers

A tax officer or a person or entity seeking appointment as a tax officer shall designate at least one person for every five counties for which the tax officer has been named a tax officer to satisfy the mandatory education requirements under section 508(e) of the act (53 P.S. § 6924.508(e)) and meet the qualifications and requirements for tax officers under this chapter. A tax officer may designate itself to satisfy this requirement. If the tax officer is an entity rather than a natural person, the tax officer shall appoint one natural person employed by the tax officer for every five counties served by the tax officer.

12 Pa. Code § 151.22

This section cited in 12 Pa. Code § 151.23 (relating to duties of a tax collection committee in selecting a tax officer); and 12 Pa. Code § 151.24 (relating to duties of an appointed tax officer).