Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 588.5 - Powers and duties of treasurer(a) It shall be the duty of the treasurer to collect and receive the taxes, fines and penalties imposed by this act. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.(b) The treasurer is hereby charged with the administration and enforcement of the provisions of this act, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this act, including provisions for the re-examination and correction of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to prescribe forms necessary for the administration of this act.(c) The treasurer, and agents designated by him, are hereby authorized to examine the books, papers and records of any employer or supposed employer, or of any taxpayer or supposed taxpayer, in order to verify the accuracy of any declaration or return, or, if no declaration or return was filed, to ascertain the tax due. Every employer or supposed employer, and every taxpayer or supposed taxpayer, is hereby directed and required to give to the treasurer, or to any agent designated by him, the means, facilities and opportunity for such examinations and investigations as are hereby authorized.(d) Any information gained by the treasurer, his agents, or by any other official or agent of the school district imposing a tax under this act, as a result of any declarations, returns, investigations, hearings or verifications required or authorized by this act, shall be confidential except for official purposes and except in accordance with a proper judicial order or as otherwise provided by law.(e) Any person aggrieved by any action of the treasurer concerning an issue related to taxes levied under this act must initially request a treasurer's hearing under regulations promulgated by the treasurer. A person aggrieved by the decision at the treasurer's hearing shall have the right of appeal under 2 Pa.C.S. Ch. 7 Subch. B (relating to judicial review of local agency action).(f) There shall be paid to the treasurer, for services rendered by him in collecting the tax imposed under this act, an amount to be mutually agreed upon between the Board of Public Education of the school district imposing a tax under this act and the treasurer.1961, Aug. 24, P.L. 1135, No. 508, § 5. Amended 1990, April 4, P.L. 105, No. 23, § 1, imd. effective.