53 Pa. Stat. § 6924.506

Current through Pa Acts 2024-52, 2024-56
Section 6924.506 - Tax officer
(a)Collection and administration.--Notwithstanding any other provision of law to the contrary, income taxes shall be collected and administered by one tax officer in each tax collection district appointed under section 507(a). Two or more tax collection districts may appoint the same tax officer. If two or more tax collection districts form a joint tax collection committee, the joint tax collection committee shall appoint a single tax officer.
(b)Standards.--A tax collection committee may not appoint a tax officer that:
(1) has been convicted of a felony involving fraud, extortion or dishonesty in any jurisdiction;
(2) has engaged in conduct which significantly adversely reflects on the applicant's credibility, honesty or integrity;
(3) is unable to obtain the bond required by section 509(d);
(4) has not satisfied the mandatory education requirements under section 508(e); or
(5) does not meet the qualifications and requirements established by the department under section 508(f).

53 P.S. § 6924.506

1965, Dec. 31, P.L. 1257, § 506, added 2008, July 2, P.L. 197, No. 32, § 23, imd. effective.