The Recorder of Deeds of the county is charged with enforcement and collection of tax and is empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. §§ 8101-C et seq. are incorporated into and made a part of this Part.
(Ord. 1970-1, passed 3-9-1970; Ord. 1989-1, passed 3-13-1989)