Section 10003.15 - Authority to attach wages, commissions and other earnings(a) The Department of Revenue may, upon the presentation of a written notice and demand certifying that the information contained within is true and correct and containing the name of the taxpayer and the amount of delinquent State tax due plus the department's costs, demand, receive and collect the amount from any entity: (1) employing persons owing delinquent State taxes; or(2) having in its possession unpaid commissions or earnings belonging to any person or persons owing delinquent State taxes.(b) Subject to the limitations in subsection (c), upon the receipt of a written notice and demand pursuant to subsection (a), an entity shall deduct from the wages of an individual employe the amount shown on the notice and shall forward the amount to the department within sixty days after receipt of the notice.(c) No more than ten per cent of the wages of an individual employe who is a delinquent taxpayer may be deducted at any one time for delinquent State taxes and costs. The entity is entitled to deduct from the amount collected from the individual employe the costs incurred by the entity for the extra bookkeeping necessary to record the transactions but not to exceed two per cent of the amount collected from the individual employe.(d) Upon the failure of an entity to deduct or forward an amount required under this section within the time period required under subsection (b), the entity shall pay the amount of the delinquent State tax and costs for each individual employe who is a delinquent taxpayer subject to a demand in addition to a penalty in accordance with section 352(h) . An entity paying delinquent taxes, costs and a penalty pursuant to this subsection shall not have the benefit of any stay of execution or exemption law.(e) The following words, terms and phrases when used in this section shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning: "Entity." The United States, the Commonwealth or any of its political subdivisions, a corporation, an association, a company, a firm or an individual.
"Wages." Any wages, commissions or earnings of an individual employe:
(1) which are currently owed to the individual employe;(2) which shall become due within sixty days of receipt of a written notice and demand pursuant to subsection (b);(3) any unpaid commissions or earnings of an individual employe in the entity's possession; or(4) any unpaid commissions or earnings of an individual employe that comes into the entity's possession within sixty days of receipt of a written notice and demand pursuant to subsection (a).1971, March 4, P.L. 6, No. 2, art. XXX, § 3003.15, added 2003, Dec. 23, P.L. 250, No. 46, § 31, imd. effective.