72 Pa. Stat. § 9

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 9 - Method of Payment
(a) Notwithstanding any other provisions of this act or any other acts, the State Treasurer and the Secretary of Revenue shall jointly prescribe by regulation the method of payment of obligations due the Commonwealth. Such regulations shall include:
(1) Requiring payment by electronic funds transfers (EFT) which includes automated clearinghouse debit, automated clearinghouse credit, wire transfer and any other means that may be available to obtain funds due the Commonwealth in the most expeditious manner. The payor shall select which method of electronic funds transfer he wishes to utilize from among these options.
(2) Setting the date on which a payment is deemed to have been received when a method other than mail is required.
(3) Establishing procedures to be followed when a method other than mail is required.
(4) Any other provisions necessary to ensure the prompt deposit of funds legally due the Commonwealth.
(5) An option permitting payment by certified or cashier's check delivered in person or by courier to the Department of Revenue on or before the due date of the obligation, in lieu of payment by electronic funds transfer.
(b) The regulations shall not require:
(1) Any payment to be posted to a Commonwealth account prior to the due date, including grace periods, established by law or regulations.
(2) Changes to the method of payment for those payments made by individuals under Article III of the act of March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971."
(3) Changes to the method of payment when the payment is less than one thousand dollars ($1,000).
(4) Automated clearinghouse debit as the sole and exclusive means of complying with this act and the regulations promulgated pursuant to this act.

72 P.S. § 9

Amended by P.L. 574 2013 No. 71, § 2, eff. 7/18/2013.
Amended by P.L. 823 2012 No. 87, § 1, eff. 7/2/2012.
1929, April 9, P.L. 343, No. 176, art. I, § 9, added 1990, Nov. 21, P.L. 542, No. 134, § 1, imd. effective.