61 Pa. Code § 147.2
Current through Register Vol. 54, No. 45, November 9, 2024
Under the authority of section 22 of The Local Tax Enabling Act (53 P. S. § 6922), the board may prescribe reasonable penalties for a taxpayer's nonpayment of school district personal income tax when due and for a person's failure to comply with this article.
61 Pa. Code § 147.2