Section 6924.513 - Distribution of income taxes(a)General rule.--Subject to subsection (b), all of the following apply: (1) Unless otherwise agreed to or required by the tax collection committee, distribution of income taxes from a tax officer to political subdivisions within the tax collection district or to other tax collection districts shall be as follows:(i) Income taxes received from employers prior to April 1, 2013, under section 512(4) shall be distributed within 60 days of the later of: (B) the deadline for payment under section 512(4).(ii) Income taxes received from employers on or after April 1, 2013, under section 512(4) shall be distributed within 30 days of the later of: (B) the deadline for payment under section 512(4).(iii) Income taxes received from employers under section 512(5) shall be distributed within 30 days of the last day of the month following receipt.(iv) Income taxes received from taxpayers and other tax collection districts prior to April 1, 2013, shall be distributed within 60 days of receipt.(v) Income taxes received from taxpayers and other tax collection districts on or after April 1, 2013, shall be distributed within 30 days of receipt.(2) Income taxes received from employers, taxpayers or other tax collection districts shall be distributed based on the information submitted by the employers, taxpayers or tax collection districts. It shall not be permissible to base the distribution of income taxes on any method not expressly authorized by act of the General Assembly.(3) A tax officer shall maintain a record of all income taxes distributed under this section, which shall include all of the information required in the reports under section 512(4) and (5), the date of distribution, the political subdivision or tax officer to which the income taxes are distributed and any other information required by the department. The record shall be provided to another tax collection district at the time of distribution.(4) A tax officer who, within two years after receiving an income tax payment after reasonable efforts meeting conditions established by the tax collection committee, cannot identify the political subdivision entitled to the income tax payment shall make payment to the municipality in which the income tax was collected.(b)Other tax collection districts.--In addition to subsection (a), for distribution of income taxes to other tax collection districts, the following shall apply: (1) If nonresident taxes are not distributed to the appropriate tax officer as required under subsection (a)(1), a tax officer may make a claim for income taxes attributable to residents of the tax collection district served by that tax officer. The tax officer for the tax collection district against which a claim is made shall, within 30 days: (i) pay the claim if it is undisputed; or(ii) respond in writing stating the reasons why the claim cannot be paid.(2) If the tax officer for the tax collection district against which the claim is made does not act under paragraph (1)(i) or (ii), the tax officer making the claim may bring an action in the court of common pleas in the county in which the tax collection district with the claim is primarily located for both the amount of the claim and interest at the rate provided for in 53 Pa.C.S. § 8426 (relating to interest on overpayment) from the date which the income taxes were received from the taxpayer, employer or other tax officer. Notwithstanding any other law to the contrary, an action under this paragraph must be brought within seven years after the claim is made.(c)Codes.--Employers and tax officers shall use political subdivision and tax collection district codes prescribed by the department.(d)Fee prohibition.--No tax officer, political subdivision or tax collection district shall be required to pay a fee or commission to another tax collection district on account of income taxes distributed under this section.1965, Dec. 31, P.L. 1257, § 513, added 2008, July 2, P.L. 197, No. 32, § 23, imd. effective.