61 Pa. Code § 147.1
Current through Register Vol. 54, No. 45, November 9, 2024
A board may determine the rate for and the tax collector may assess and collect interest on a delinquent school district personal income tax liability in the manner provided for the determination and collection of interest on tax claims under the act of May 16, 1923 (P. L. 207, No. 153) known as the Municipal Claim and Tax Lien Law. See 53 P. S. § 7143.
61 Pa. Code § 147.1