reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › INTERSTATE ACCEPTABILITY › Section 145.103 - Issuance of insignia of certification

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A manufacturer, regardless of whether its
					 building system documentation and related compliance assurance program have
					 been approved under this chapter, may request that the Department issue to it
					 insignia of certification for attachment to industrialized housing, housing
					 components, industrialized buildings or building components which have been or
					 will be certified by a competent state authority with respect to which the
					 Department has made the requisite findings required under §
											145.102 (relating to
					 determinations of acceptability of certifications of a competent state
					 authority). In addition to meeting all of the requirements of §
											145.63 (relating to procedures for
					 requesting, controlling and attaching insignia of certification), the
					 manufacturer's request must contain the following additional information:
(1) A list of the building system
					 documentation which was approved by the competent state authority for the
					 industrialized housing, housing components, industrialized buildings or
					 building components to which the insignia of certification are to be
					 attached.
(2) Evidence that
					 building system documentation and related compliance assurance program or
					 compliance control program, as the case may be, was approved under the policies
					 and procedures of the competent state authority as conforming to the standards
					 with respect to which the Department's determination of substantial equivalency
					 was made.
(3) The name and address
					 of an inspection agency, approved by the Department, which will participate in
					 the compliance assurance program and authorize the attachment of the insignia
					 of certification to the industrialized housing, housing components,
					 industrialized buildings or building components to be sold, leased or installed
					 for use on a site in this Commonwealth.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › INTERSTATE ACCEPTABILITY › Section 145.104 - Reciprocal agreements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
					 Department is authorized to enter into agreements with the United States
					 Department of Housing and Urban Development or with a competent authority
					 within a state of the United States which has established under valid
					 legislative authority a program for the certification of industrialized
					 housing, housing components, industrialized buildings or building components
					 under which each party to an agreement will recognize the certification issued
					 under the laws, regulations and administrative procedures of the other party.
					 An agreement must establish procedures additional to those set forth in this
					 chapter and shall in respects be consistent with the act.
(b) The reciprocal agreement may also
					 establish that acceptability of the competent state authority insignia of
					 certification for industrialized housing units, components, industrialized
					 buildings or building components shall be recognized by the Department instead
					 of the provisions in §§
											145.102 and
					 145.103 (relating to
					 determinations of acceptability of certifications of a competent state
					 authority; and issuance of insignia of certification).
(c) The inspection and evaluation agency fees
					 outlined in §
											145.94(a) and (b)
					 (relating to fees) will not be charged to a competent state authority entering
					 into a reciprocal agreement, as outlined in this chapter, using its own
					 personnel for monitoring a manufacturer's compliance control program and
					 inspecting industrialized housing, housing components, industrialized buildings
					 or building components.
See 53 Pa.B. 830 (February 11, 2023) for a notice
						  regarding implementation of this section.
The provisions of this §
													145.104 amended under section 5 of
						  the Industrialized Housing Act (35 P.S. §
														1651.5).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › APPEALS › Section 145.111 - Informal appeals

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
					 person aggrieved by a decision of the Department or of a third-party agency or
					 of a local enforcement agency taken in connection with the administration of
					 the act or this chapter may initiate an informal appeal to the Department by
					 sending a letter or other writing to the Department which will serve as an
					 informal complaint. The Department will give a serial number to the informal
					 complaint for identification purposes. No specified form of informal complaint
					 is required, but the letter or other writing should identify the persons
					 involved, summarize the decision subject to the informal appeal, state the
					 grounds of disagreement with the decision, and be signed by the appealing
					 person or, if a corporation, by an officer of the appealing person. Only one
					 copy of the informal complaint need be filed. It may include supporting papers
					 that the appealing person may consider useful.
(b) If the informal complaint appears to the
					 Department to be susceptible of informal adjustment, a copy of the informal
					 complaint will be sent by the Department within 7 days after receipt to each
					 person identified in the informal complaint as being involved. The Department
					 will attempt to have the question resolved by correspondence, telephone or
					 other informal communication. If the informal complaint appears to the
					 Department not to be susceptible of informal adjustment, the Department will
					 within 7 days following receipt of the informal complaint ask the appealing
					 person whether it desires to have its informal complaint treated as a formal
					 complaint, initiating formal appeal proceedings under §
											145.112 (relating to procedures
					 for formal appeal proceedings).
(c)
					 A proceeding instituted as an informal appeal is without prejudice to the right
					 of the aggrieved person to file and prosecute a formal appeal, in which event
					 the proceeding on the informal appeal will be discontinued.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › APPEALS › Section 145.112 - Procedures for formal appeal proceedings

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A person aggrieved by a decision of the
					 Department or of a third-party agency or of a local enforcement agency taken in
					 connection with the administration of the act or the provisions of this chapter
					 may initiate a formal appeal to the Department by filing a formal complaint
					 with the Department within 45 days following the date of the decision from
					 which the appeal is taken. To initiate a formal appeal proceeding, the formal
					 complaint shall contain the following:
(1)
					 The name and address of the appealing person.
(2) The names and addresses, if available, of
					 other persons likely to be involved.
(3) A summary of the decision from which the
					 appeal is taken, including a copy of the decision if it was in writing and is
					 available to the appealing person.
(4) The grounds of disagreement with the
					 decision from which the appeal is taken.
(5) A statement that the appealing person
					 desires a hearing.
(6) The
					 signature of the appealing person or, if a corporation, of an officer of the
					 appealing person.
(7) The
					 additional supporting documentation as the appealing person may consider
					 useful.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › APPEALS › Section 145.113 - Right to appeal decision of the Secretary

Current through Register Vol. 54, No. 28, July 13, 2024
The appealing person or any person intervening in the
						formal appeal proceeding shall have the right to appeal the decision of the
						Secretary of the Department to the Commonwealth Court in accordance with
						2
						Pa.C.S. §§
												501-508 and
						701-704 (relating to
						practice and procedure of Commonwealth agencies and judicial review of
						Commonwealth agency action).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 145 - INDUSTRIAL HOUSING AND COMPONENTS › TRANSITIONAL PROVISIONS › Section 145.122 - Effective date

Current through Register Vol. 54, No. 28, July 13, 2024
(a) After
					 January 1, 1976, no industrialized housing or housing components may be sold,
					 leased or installed for use on a site in this Commonwealth unless the
					 industrialized housing or housing components are certified as complying with
					 this chapter.
(b) Six months after
					 the effective date of an amendment to this chapter adopted under §
											145.97 (relating to amendments to
					 this chapter) or 1 year after the date of adoption by the Department of an
					 amendment under §
											145.44 (relating to adoption and
					 effective dates-code amendments), no industrialized housing or housing
					 components may be sold, leased or installed for use on a site in this
					 Commonwealth unless the industrialized housing or housing components are
					 certified as complying with the amendment.
This section cited in 12 Pa. Code §
													145.41 (relating to adoption of
						  standards); and 12 Pa. Code §
													145.42 (relating to alternate
						  standards).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.2 - Purpose

Current through Register Vol. 54, No. 28, July 13, 2024
This chapter interprets and makes specific the provisions
					 of the act. This chapter establishes administrative procedures for the
					 implementation of the act, which comply with the National Manufactured Housing
					 Construction and Safety Standards Act of 1974 (42 U.S.C.A. §§
											5401-5426) and the Manufactured Home
					 Construction and Safety Standards. More specifically, this chapter is intended
					 to achieve the following objectives:
(1) Designate appropriate training programs
				  for those persons that install manufactured homes, to provide them with a
				  thorough understanding of manufactured home construction and to assure that the
				  manufactured homes they install comply with the act, the Manufactured Home
				  Construction and Safety Standards and the UCC, as applicable.
(2) Establish a system to certify those
				  persons who successfully complete the training program as installers of
				  manufactured homes.
(3) Provide
				  training for those persons who inspect manufactured home installations under
				  the act, the Manufactured Home Construction and Safety Standards and the
				  UCC.
(4) Provide that manufactured
				  home construction, installations and completion onsite be performed in a manner
				  consistent with the home manufacturer's DAPIA approved designs and provide
				  suitable alternatives when the manufacturer's approved designs are not
				  available for a relocated manufactured home.
(5) Establish a mechanism to verify to the
				  Department, building code officials and purchasers that manufactured homes are
				  completed and installed by an installer of manufactured homes who was certified
				  by the Department and that the homes comply with the Manufactured Home
				  Construction and Safety Standards and applicable building codes.
(6) Establish appropriate fees for the
				  educational programs, testing and certification of installers of manufactured
				  homes.
(7) Establish procedures for
				  the Department to issue warnings, suspensions, revocations or monetary fines
				  against persons who violate the act or this chapter.
The provisions of this §
												149.2 amended under section 5 of
						the Manufactured Housing Improvement Act (35 P. S. §
													1658.5).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.3 - Installation standard for new manufactured homes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In accordance with the Manufactured
				  Housing Construction and Safety Standards Act of 1974 (42 U.S.C.A. §§
											5401-5426), a manufacturer of a new
				  manufactured home shall provide a copy of the manufacturer's approved design,
				  which includes instructions for the installation of the new manufactured home,
				  with each home.
(b) In accordance
				  with the Manufactured Housing Construction and Safety Standards Act of 1974, a
				  new manufactured home shall be installed consistent with the manufacturer's
				  approved design. The manufacturer's approved design must be current, complete,
				  easily understood and compatible with the home being installed. The
				  manufacturer's approved design must fully address the support, attachment,
				  assembly and all other aspects of manufactured home construction and
				  installation to assure that the manufactured home performs as a fully
				  integrated structure and complies with all elements of the Manufactured Home
				  Construction and Safety Standards. Elements of installation and foundation
				  construction not addressed in the Manufactured Home Construction and Safety
				  Standards must be in compliance with the UCC.
(c) A design other than the manufacturer's
				  approved design may not be utilized in the support, stabilization and assembly
				  of a new manufactured home without authorization of the manufacturer and
				  evaluation and approval by the manufacturer's DAPIA.
(d) A building code official may not reject a
				  manufacturer's approved design applicable to a particular home for any reason,
				  including, but not limited to, the fact that the material was not reviewed,
				  approved, sealed or certified by an engineer, architect or similar person
				  licensed in this Commonwealth. If a building code official believes a
				  manufacturer's approved design was approved by a DAPIA in error, or questions
				  the validity of a manufacturer's approved design, the building code official
				  may contact the Department, which will investigate the matter.
The provisions of this §
												149.3 amended under section 5 of
						the Manufactured Housing Improvement Act (35 P. S. §
													1658.5).
This section cited in 12 Pa. Code §
												149.3a (relating to installation
						and construction standards for relocated manufactured homes); and 12 Pa. Code
						§
												149.6 (relating to Certificate of
						Compliance).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.3a - Installation and construction standards for relocated manufactured homes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The following
				  installation standards for relocated manufactured homes are acceptable:
(1) The installation standard established
				  under §
											149.3 (relating to installation
				  standard for new manufactured homes).
(2) When the installation standard required
				  under §
											149.3(a) is not
				  available for the installation of a relocated manufactured home, the following
				  may be utilized as an acceptable alternative:
(i) Pennsylvania Installation Guidelines for
				  Relocated Manufactured Homes published by the Department.
(ii) Option A, B and D of the
Pennsylvania Field Guide: Foundation Systems for Relocated Manufactured
				  Housing
published by the Pennsylvania Housing Research/Resource Center
				  at the Pennsylvania State University.
(iii) In land lease communities, Option C of
				  the
Pennsylvania Field Guide: Foundation Systems for Relocated
				  Manufactured Housing
published by the Pennsylvania Housing
				  Research/Resource Center at the Pennsylvania State University.
(3) The Department may develop and
				  publish criteria that may be used to evaluate the adequacy of foundations
				  already existing in land lease communities for the installation of relocated
				  manufactured homes.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.4 - Installer training and certification

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Training
.
(1) The Department will develop or designate
				  acceptable training curricula for individuals seeking certification as an
				  installer. The Department will annually review the training
				  curricula.
(2) Those desiring to
				  provide training should submit an application to the Department. The
				  application must contain the application fee, and the proposed curriculum.
				  During the application evaluation process, the Department may request the
				  submission of additional information from those desiring to provide
				  training.
(3) Upon approval of a
				  training curriculum, a training provider shall coordinate the scheduling of
				  courses with the Department. Upon completion of each course, a training
				  provider shall submit to the Department a list of course participants and the
				  required fee, established in §
											149.7 (relating to fees), for each
				  participant. A training provider shall indicate on the list of course
				  participants which participants successfully completed the course.
(4) The Department will publish annually a
				  list of approved curriculum in the
Pennsylvania Bulletin
.
				  Individuals seeking certification as an installer may also contact the
				  Department to obtain a listing of the approved curriculum.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.5 - Building code official training

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  The Department will develop or designate acceptable workshops and training
				  programs for those persons that inspect the installation of manufactured homes.
				  The Department will annually review the content of the workshops or training
				  programs.
(b) Those desiring to
				  provide training should submit an application to the Department. The
				  application must contain the proposed elements that address Manufactured
				  Housing. During the application evaluation process, the Department may request
				  the submission of additional information from those desiring to provide
				  training.
(c) Upon approval of a
				  workshop or training program, a training provider shall coordinate the
				  scheduling of workshops or training programs. Upon completion of each workshop
				  or training program, a training provider shall submit to the Department a list
				  of workshop or training program participants. A training provider shall
				  indicate on the list of workshop or training program participants which
				  participants successfully completed the workshop or training program. A
				  training provider shall provide each participant who successfully completed the
				  workshop or training program with a written certificate signed by the training
				  provider. The written certificate must specify the title of the workshop or
				  training program and the date of successful completion.
(d) The Department will publish annually a
				  list of approved workshops and training programs in the
Pennsylvania
				  Bulletin
. Building code officials may also contact the Department to
				  obtain a listing of approved workshops and training programs.
(e) Building code officials who inspect the
				  installation of manufactured homes shall successfully complete a workshop or
				  training program approved by the Department and shall do so every 3 years to
				  continue inspecting the installation of manufactured homes.
(f) The Department will accept a copy of a
				  written certificate signed by the training provider as evidence that the
				  building code official successfully completed a workshop or training program
				  required under subsection (e).
The provisions of this §
												149.5 amended under section 5 of
						the Manufactured Housing Improvement Act (35 P. S. §
													1658.5).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.6 - Certificate of Compliance

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Upon
				  completion of the installation of a manufactured home, an installer shall
				  complete a Certificate of Compliance. A Certificate of Compliance may only
				  reference items that are addressed in §
										149.3 or §
										149.3a (relating to installation
				  standard for new manufactured homes; and installation and construction
				  standards for relocated manufactured homes), as applicable.
(b) Within 5 calendar days of completion of
				  the installation of a manufactured home, the installer of the manufactured home
				  shall forward the completed Certificate of Compliance to the Department and the
				  appropriate building code official. The duty to certify to the Department does
				  not apply to relocated manufactured homes.
(c) A building code official may not issue a
				  certificate of occupancy for a manufactured home until he has received a
				  completed copy of the Certificate of Compliance.
(d) The installer of a manufactured home
				  shall attach the original completed Certificate of Compliance to the
				  installation instructions or other documents that must remain with the home or
				  hand deliver the Certificate of Compliance and the installation instructions to
				  the purchaser.
(e) If the
				  manufacturer or retailer has not agreed in writing to be responsible to the
				  purchaser for the installation of the new manufactured home prior to the
				  execution of the sales documents, the manufacturer or retailer shall provide
				  the purchaser with a written statement that the home shall be installed as
				  described in §
										149.3(b) and (c),
				  and that the Certificate of Compliance shall be completed and signed by an
				  installer certified under §
										149.4(b) 
				  (relating to installer training and certification). At that same time, the
				  manufacturer or retailer shall provide the purchaser with a list of installers
				  known to him or obtained from the Department. By providing the list, the
				  manufacturer or retailer does not warrant the quality of the installers' work,
				  nor is the purchaser under any obligation to use any particular
				  installer.
The provisions of this §
												149.6 amended under section 5 of
						the Manufactured Housing Improvement Act (35 P. S. §
													1658.5).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.7 - Fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The Department
				  will charge training providers a fee for each:
(1) Curriculum evaluated by the Department
				  payable upon submission of the application.
(2) Person registered to participate in an
				  approved training curriculum.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart C - Community Development and Housing › Chapter 149 - MANUFACTURED HOUSING IMPROVEMENT PROGRAM › Section 149.8 - Penalties

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General
.
(1) The Department
				  may suspend or revoke the certification of any person who violates the
				  provisions of the act or this chapter or for whom the Department receives:
(i) Homeowner complaints.
(ii) Complaints from building code officials
				  regarding performance of duties.
(iii) Evidence of a conviction of moral
				  turpitude or similar crime.
(iv)
				  Information that indicates a repeated failure to properly install manufactured
				  homes.
(v) Evidence of
				  fraud.
(vi) Evidence of loss of
				  licensure or certification issued by another state or HUD.
(vii) Evidence of a violation of the
				  Manufactured Home Procedural and Enforcement Regulations.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
						have the following meanings, unless the context clearly indicates
						otherwise:
Act
-The Local Tax Enabling Act
						(53
						P.S. §§
												6924.101-6924.901).
Out-of-State employer
-An employer that
						does not have a place of business in this Commonwealth. An employer is not an
						out-of-State employer if the employer has a place of business in this
						Commonwealth even if the employer's primary business operations occur out of
						State.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.2 - Procedures for filing adjusted declarations of estimated net profits

Current through Register Vol. 54, No. 28, July 13, 2024
Under section 502(c)(2)(iv) of the act (53 P.S. §
												6924.502(c)(2)(iv)), every
						taxpayer who has filed the declaration of taxpayer's estimated net profits
						required under section 502(c) of the act and who anticipates additional net
						profits not previously declared or has overestimated anticipated net profits
						shall file, on or before April 15 of the current year, July 15 of the current
						year, October 15 of the current year or January 15 of the succeeding year,
						whichever date next follows the date on which the taxpayer first anticipates
						the change in antici-pated net profits, an adjusted declaration of estimated
						net profits and pay to the resident tax officer on or before the quarterly
						payment dates that remain after the filing of the adjusted declaration,
						beginning with the quarterly payment date in which the adjusted declaration is
						filed, equal installments of the tax due as reported on the adjusted
						declaration of estimated net profits.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.3 - Procedures for filing taxable income not subject to withholding

Current through Register Vol. 54, No. 28, July 13, 2024
Under section 502(c)(3) of the act (53 P.S. §
												6924.502(c)(3)), every
						taxpayer who receives other taxable income not subject to withholding under
						section 512(3) of the act (53 P.S. §
												6924.512(3)) shall make and
						file with the resident tax officer a quarterly return on or before April 15 of
						the current year, July 15 of the current year, October 15 of the current year
						and January 15 of the succeeding year setting forth the aggregate amount of
						actual or estimated taxable income not subject to withholding attributable to
						the taxpayer during the 3-month periods ending March 31 of the current year,
						June 30 of the current year, September 30 of the current year and December 31
						of the current year, respectively, and subject to income tax, together with the
						source, nature, anticipated frequency and location of the taxable income. Every
						taxpayer filing a return shall, at the time of filing the return, pay to the
						resident tax officer the amount of income tax due or estimated to be due. The
						tax officer may waive the requirement to file a quarterly return and payment of
						income tax when the taxable income is received on less than a quarterly
						frequency or is anticipated to be an aggregate amount of less than $12,000
						annually.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.4 - Filing of estimated tax by taxpayers whose major source of gross income is from farming

Current through Register Vol. 54, No. 28, July 13, 2024
Under section 502(d) of the act (53 P.S. §
												6924.502(d)), a declaration
						of estimated tax of an individual having an estimated gross income from farming
						for the taxable year which is at least 2/3 of the individual's total estimated
						gross income for the taxable year may be filed at any time on or before January
						15 of the succeeding year, but if the individual files a final return and pays
						the entire tax by March 1, the return may be considered as the individual's
						declaration due on or before January 15.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.5 - Refunds

Current through Register Vol. 54, No. 28, July 13, 2024
A tax officer shall refund overpayment of taxes to the
						taxpayer in accordance with
						53 Pa.C.S. §§
												8421-8438 (relating to Local Taxpayers Bill
						of Rights Act).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › GENERAL PROVISIONS › Section 151.6 - Publication of a Policy and Procedure Manual

Current through Register Vol. 54, No. 28, July 13, 2024
The Department will develop and post on its web site a
						Policy and Procedure Manual. The Department will update the Policy and
						Procedure Manual on an annual basis. The Department's web site includes a
						library of standardized forms, reports, notices, returns and schedules
						developed in consultation with the Department of Revenue to be utilized by the
						local governments and the regulated community. The Department's
						previously-referenced web site is available at
						http://dced.pa.gov/local-government/local-income-tax-information.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › WITHHOLDING › Section 151.11 - Registration of employers

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Under
					 section 512(a)(1) of the act (53 P.S. §
												6924.512(a)(1)), if an
					 employer has a place of business within a tax collection district and employs
					 one or more persons, other than domestic servants, for compensation, the
					 employer shall register with the tax officer for that tax collection district
					 within 15 days after becoming an employer.
(b) An employer shall collect and maintain
					 the information as required under section 512 of the act. An employer shall
					 require each new employee to complete a Local Earned Income Taxpayer Residency
					 Certification form as provided by the Department to help identify the political
					 subdivision where an employee is domiciled and employed. Additionally, an
					 employer shall require each current employee who establishes a new address or
					 domicile to complete the Local Earned Income Taxpayer Residency Certification
					 form. The employer shall retain residency information provided by the employee
					 and, upon request, provide this information to the tax officer to reconcile,
					 correct or otherwise confirm the political subdivision information for the
					 employee.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › WITHHOLDING › Section 151.12 - Voluntary withholding for resident employees employed outside of a tax collection district

Current through Register Vol. 54, No. 28, July 13, 2024
Under section 512 of the act (53 P.S. §
												6924.512), an out-of-State employer who
						employs a resident of this Commonwealth at a work location outside of this
						Commonwealth is not required to withhold the local earned income tax. An
						out-of-State employer may voluntarily agree with the employee to withhold and
						remit the tax along with the appropriate forms to the tax officer of the tax
						collection district in which the employee resides. Every employer having a
						place of business within a tax collection district and employing one or more
						persons, other than domestic servants, shall withhold the greater of the
						employee's resident tax or the employee's nonresident tax.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › WITHHOLDING › Section 151.13 - Elective filing and remittance by multi-work location employers

Current through Register Vol. 54, No. 28, July 13, 2024
Under section 512(a)(5) of the act (53 P.S. §
												6924.512(a)(5)), an employer
						with more than one place of business in more than one tax collection district
						may elect to remit the tax withheld from all of its employees in all of its
						work locations in this Commonwealth for the preceding month and file, on or
						before the last day of the month succeeding the month for which the return
						under section 512(a)(4) of the act is due, one single combined monthly return
						as follows:
(1) To be eligible to file
					 combined returns and make combined payments, the employer shall file:
(i) A notice of its intention to file
					 combined returns and make combined payments with the tax officer for each place
					 of employment at least 1 month prior to filing its first combined return or
					 making its first combined payment.
(ii) Its combined return and remit its
					 combined payment electronically on a monthly, rather than quarterly,
					 basis.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.21 - Mandatory education for tax officers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Initial certification.
Persons and entities seeking appointment as tax officers shall take and achieve
					 a passing grade of 70% or above on the initial certification exam given by or
					 on behalf of the Department.
(b)
Continuing certification.
Persons and entities seeking to
					 maintain appointments as tax officers shall take and achieve a passing grade of
					 70% or above on the annual continuing certification exam given by or on behalf
					 of the Department.
This section cited in 12 Pa. Code §
													151.23 (relating to duties of a
						  tax collection committee in selecting a tax officer); and 12 Pa. Code §
													151.24 (relating to duties of an
						  appointed tax officer).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.22 - Minimum number of persons required to receive mandatory education and meet the qualifications and requirements for tax officers

Current through Register Vol. 54, No. 28, July 13, 2024
A tax officer or a person or entity seeking appointment
						as a tax officer shall designate at least one person for every five counties
						for which the tax officer has been named a tax officer to satisfy the mandatory
						education requirements under section 508(e) of the act (53 P.S. §
												6924.508(e)) and meet the
						qualifications and requirements for tax officers under this chapter. A tax
						officer may designate itself to satisfy this requirement. If the tax officer is
						an entity rather than a natural person, the tax officer shall appoint one
						natural person employed by the tax officer for every five counties served by
						the tax officer.
This section cited in 12 Pa. Code §
													151.23 (relating to duties of a
						  tax collection committee in selecting a tax officer); and 12 Pa. Code §
													151.24 (relating to duties of an
						  appointed tax officer).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.23 - Duties of a tax collection committee in selecting a tax officer

Current through Register Vol. 54, No. 28, July 13, 2024
Before appointing or reappointing a tax officer for any
						tax collection district, a tax collection committee shall:
(1) Verify that the proposed tax officer
					 meets the following requirements:
(i) Has
					 undergone a SSAE 16 audit (or other fiscal control audit meeting or exceeding
					 SSAE 16 audit standards and approved by the Department in writing) at least
					 once in the last 2 years.
(ii) Has
					 certified with the tax collection committee that it does not use a third party
					 to process employer or individual taxpayer tax returns.
(iii) Has demonstrated timely earned income
					 tax distributions if the tax officer already serves as a tax officer for
					 another tax collection committee.
(iv) Has disclosed in writing any claim,
					 including, but not limited to, litigation filed in either state or Federal
					 court, brought by a municipality, school district, tax collection committee or
					 other tax officer against the tax officer or its insurer regarding the
					 collection or distribution of earned income taxes.
(v) Meets the requirements of §§
												151.21 and
					 151.22 (relating to mandatory
					 education for tax officers; and minimum number of persons required to receive
					 mandatory education and meet the qualifications and requirements for tax
					 officers).
(vi) Has not been
					 convicted of a felony involving fraud, extortion or dishonesty in any
					 jurisdiction.
(vii) Has not engaged
					 in conduct which significantly adversely reflects on the proposed tax officer's
					 credibility, honesty or integrity.
(viii) Is able to attain the bond required
					 under section 509(d) of the act (53 P.S. §
													6924.509(d)).
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.24 - Duties of an appointed tax officer

Current through Register Vol. 54, No. 28, July 13, 2024
A tax officer shall notify the Department and all the tax
						collection committees for which it collects taxes if it fails to continually
						meet the requirements of §§
											151.21-151.23 (relating to mandatory
						education for tax officers; minimum number of persons required to receive
						mandatory education and meet the qualifications and requirements for tax
						officers; and duties of a tax collection committee in selecting a tax officer).
						Failure of the tax officer to comply with this section may result in the tax
						officer losing its certification.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.25 - Point of contact for a tax collection committee

Current through Register Vol. 54, No. 28, July 13, 2024
Each tax collection committee shall identify to the
						Department a point of contact who is available during normal business hours.
						The point of contact does not need to be a delegate of the tax collection
						committee. Each tax collection committee shall provide the point of contact's
						phone number, e-mail address and physical address. The tax collection committee
						shall notify the Department if the point of contact changes.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › TAX OFFICER › Section 151.26 - Bond amount for tax officers

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
					 Section 509(d) of the act (53 P.S. §
												6924.509(d)) requires that
					 tax collection committee shall fix the amount of the bond in an amount equal to
					 the maximum amount of taxes that may be held in the possession of the tax
					 officer at any given time or an amount sufficient, in combination with fiscal
					 controls, insurance, and other risk management and loss prevention measures
					 used by the tax collection district, to secure the financial responsibility of
					 the tax officer.
(b) When a tax
					 collection committee agrees to a bond amount less than the maximum amount of
					 taxes that may be held in the possession of the tax officer at any given time,
					 the tax collection committee shall do so by resolution. The tax collection
					 committee shall expressly indicate in the resolution the reasons why it has
					 agreed to a lesser bond amount.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › MEDIATION › Section 151.41 - Rules for mediation

Current through Register Vol. 54, No. 28, July 13, 2024
The following practices and procedures for mediation
						apply.
(1) One or more affected
					 political subdivisions shall give written notice to the tax collection
					 committee and the Department of the desire to submit the disputed matter to
					 mediation by the Department. Thereafter, the political subdivision, tax
					 collection committee and tax officer shall mediate in accordance with this
					 section.
(i) Only a political subdivision may
					 initiate a mediation request.
(ii)
					 A political subdivision shall send the notice by regular mail.
(iii) The notice must include a statement
					 indicating whether or not the dispute is subject to mandatory mediation. If a
					 dispute involves a 10% or greater deviation from taxes received in the previous
					 tax year, the parties are subject to mandatory mediation. If a dispute involves
					 less than the 10% threshold, the parties may agree to undergo voluntary
					 mediation in accordance with this section.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › PROCUREMENT › Section 151.51 - Procurement of goods and services- general rule

Current through Register Vol. 54, No. 28, July 13, 2024
Tax collection committees shall procure goods and
						services in accordance with section 1802 of The County Code (16 P.S. §
												1802) through competitive sealed bids.
						References in section 1802 of The County Code to county officials shall be
						deemed to refer to a designated procurement officer of the tax collection
						committee.
Pennsylvania Code › Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT › Part V - Community Affairs and Development › Subpart D - Local Earned Income Tax › Chapter 151 - LOCAL EARNED INCOME TAX › WITHDRAWAL AND ESTABLISHMENT OF A NEW TAX COLLECTION COMMITTEE › Section 151.61 - Withdrawal and establishment of a new tax collection committee

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Resolution to withdraw
. Under section 505(m) of the act
					 (53
					 P.S. §
												6924.505(m)), a
					 political subdivision governed by a tax collection committee established under
					 section 505(m) of the act may, within the 90-day period ending November 15,
					 2013, and November 15 every fourth year thereafter, adopt and file with the
					 Department and the tax collection committee a resolution evidencing its desire
					 to withdraw from governance by the tax collection committee as of January 1 of
					 the second succeeding calendar year. If a majority of the governing bodies of
					 the political subdivisions adopt resolutions evidencing a desire to withdraw, a
					 new tax collection committee shall be established in accordance with the
					 following:
(1) The establishment of a new tax
					 collection committee may not alter the geographic boundaries or the political
					 subdivisions of the tax collection district.
(2) The old tax collection committee shall
					 stay in effect through December 31 of the first succeeding calendar year after
					 the November 15 date to adopt resolutions evidencing a desire to
					 withdraw.
(3) The new tax
					 collection committee shall become effective as of January 1 of the second
					 succeeding calendar year after the November 15 date to adopt resolutions
					 evidencing a desire to withdraw.
(4) Other than the timing requirements as
					 provided for in this section, the new tax collection committee shall have all
					 the obligations, duties and powers and be subject to the quorum and voting
					 rights provisions provided for in Chapter 5 of the act (53 P.S.
					 §§
													6924.501-6924.517) and this
					 chapter.