Section 6924.508 - Powers and duties of the department(a)Additional powers.--In addition to the powers and duties provided for in this act, the department, in consultation with the Department of Revenue, shall prescribe standardized forms, reports, notices, returns and schedules and shall promulgate regulations as necessary to carry out the provisions of this act.(b)Temporary regulations.--The department may promulgate temporary regulations, for a period of two years, as necessary, which shall be published in the Pennsylvania Bulletin. The temporary regulations promulgated by the department shall expire no later than three years following the effective date of this section or upon promulgation of regulations as generally provided by law. The temporary regulations shall not be subject to any of the following: (1) Sections 201, 202, 203 and 204 of the act of July 31, 1968 (P.L. 769, No. 240), referred to as the Commonwealth Documents Law.(2) The act of June 25, 1982 (P.L. 633, No. 181), known as the Regulatory Review Act.(c)Interim regulations.--Until promulgation of the temporary or permanent regulations under this section, rules and regulations in use by tax officers under the former Division V(c) of section 13 shall remain valid.(d)Departmental study.--(1) Immediately upon the earliest effective date of this section, the department shall commence a study of existing local earned income tax collection methods and practices within this Commonwealth, with particular attention to the practices and methods of previously existing cooperative collection bureaus established by one or more political subdivisions, for the purpose of identifying, collecting and comparing those practices, methods, structures, procedures, regulations, software, information systems, governance alternatives, risk management strategies and other characteristics that appear to promote the greatest likelihood of effectiveness, cost efficiency, loss prevention and willing intergovernmental cooperation.(2) No later than December 31, 2009, the department shall furnish each tax collection committee a report of the findings and recommendations resulting from the study, including sample bylaws, procedures, regulations, forms, agreements, requests for proposals for the selection of tax officers, requests for proposals for the procurement of software systems and other critical systems and other appropriate samples.(3) As a part of the study, the department shall also investigate and report upon the feasibility of contracting on a Statewide basis for the development and procurement of appropriate software systems that may be adopted and purchased by county tax collection districts or their appointed tax officers through the Commonwealth's cooperative purchasing programs.(4) Nothing in this subsection shall be construed to authorize the department to compel the disclosure of information that is confidential, proprietary or a trade secret.(e)Mandatory education for tax officers.--Persons and entities seeking or maintaining appointment as tax officers shall complete mandatory education as a prerequisite for their appointment and, for continuing appointment, not less than annually. The department shall provide the mandatory education and shall adopt regulations, guidelines and procedures for the mandatory education sufficient to meet the requirements of this act.(f)Establishment of qualifications and requirements.--(1) The department shall, by regulation, establish the qualifications and requirements a tax officer must meet prior to being appointed and must meet for continuing appointment.(2) A tax collection committee may establish additional qualifications and requirements a tax officer must meet prior to being appointed and must meet for continuing appointment.(g)Oversight.--The department shall oversee all tax collection committees, tax collectors and tax collection offices. In exercising this duty, the department shall: (1) Provide the public with a method to report tax collection issues.(2) Ensure that all ordinances, rules, regulations and forms adopted in the collection of the earned income and net profits taxes are those promulgated by the department.1965, Dec. 31, P.L. 1257, § 508, added 2008, July 2, P.L. 197, No. 32, § 23, imd. effective. Amended 2018, May 4, P.L. 102, No. 18, § 7, effective in 60 days [July 3, 2018].