53 Pa. Stat. § 6924.704
Current through Pa Acts 2024-53, 2024-56 through 2024-92
The tax collector or tax officer shall, at least fifteen days prior to the presentation of a written notice and demand to the State Treasurer or other fiscal officer of the State, or to any employer, notify the taxpayer owing the delinquent tax by registered or certified mail that a written notice and demand shall be presented to the taxpayer's employer unless such tax is paid. The return receipt card for certified or registered mail shall be marked delivered to addressee only, and the cost of notification by certified or registered mail shall be added to the costs for collecting taxes.
53 P.S. § 6924.704