As provided in 16 P.S. § 11011-6, as amended by Act of July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the collection agent for the local realty transfer tax; provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the township, pursuant to § 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the commonwealth to determine, collect and enforce the tax, interest and penalties.
(2003 Code, § 151-19) (Ord. 1-87, passed 4-7-1987; Ord. 3-2006, passed 12-4-2006)