Chapter 24
Taxation; Special

Part 1
Earned Income and Net Profits Tax

§24-101    Title

§24-102    Imposition of Tax

§24-103    Incorporation of Statute

§24-104    Adoption of Regulations

§24-105    Definitions

§24-106    Penalties and Violations

Part 2
Occupational Privilege Tax

§24-201    Authority Enactment

§24-202    Definitions

§24-203    Levy

§24-204    Amount of Tax

§24-205    Exemption from Tax

§24-206    Duty of Employers

§24-207    Returns

§24-208    Dates for Determining Tax Liability and Payment

§24-209    Individuals Engaged in More Than One Occupation

§24-210    Self-Employed Individuals

§24-211    Employers and Self-Employed Individuals Residing Beyond the Corporate Limits of the Township of Wolf

§24-212    Administration of Tax

§24-213    Suits for Collection

§24-214    Fine and Penalty

Part 3
Realty Transfer Tax

§24-301    Short Title

§24-302    Authority

§24-303    Definitions

§24-304    Imposition of Tax; Interest

§24-305    Exempt Parties

§24-306    Excluded Transactions

§24-307    Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof

§24-308    Acquired Company

§24-309    Credits Against Tax

§24-310    Extension of Lease

§24-311    Proceeds of Judicial Sale

§24-312    Duties of Recorder of Deeds.

§24-313    Statement of Value

§24-314    Civil Penalties

§24-315    Lien

§24-316    Enforcement

§24-317    Regulations

Part 4
Fire Hydrant Tax

§24-401    Title

§24-402    Definitions

§24-403    Assessment

§24-404    Tax Rate

§24-405    Lands Excluded

§24-406    Notice of Assessments

§24-407    Collection of Assessments

§24-408    Tax Collector

§24-409    Separate Account

Part 5
Local Taxpayers Bill of Rights

A.    General

§24-501    Introduction

B.    Rules and Regulations for Compliance with the Local Taxpayers Bill of Rights

§24-511    Introduction

§24-512    Definitions

§24-513    Requirements for Requests for Taxpayer Information

§24-514    Notice of Basis of Underpayment

§24-515    Petitions for Appeals of Assessments or Refund of Taxes Paid

§24-516    Appeals Board

§24-517    Conduct of Appeals

§24-518    Refunds

§24-519    Disclosure Statement and Taxpayer Notice

§24-520    Interest on Overpayment

§24-521    Abatement of Certain Interest and Penalty

§24-522    Application of Payments

§24-523    Installment Agreements

§24-524    Confidentiality of Tax Information

§24-525    Collections

C.    Request for Extension of Time to Provide Information

§24-531    Taxpayers Rights

D.    Disclosure Statement under the Local Taxpayers Bill of Rights

§24-541    Obligation of Taxpayer

§24-542    Applicability/Eligible Taxes

§24-543    Audit/or Examinations

§24-544    Requests for Prior Year Returns

§24-545    Appeals of Decisions

§24-546    Refunds

§24-547    Enforcement Procedures

§24-548    Tax Information Confidentiality

§24-549    Taxpayer Complaints

E.    Petition for Appeal and Refund Form

F.    Administrative Appeal Procedures Applicable to Petitions for Appeal and Refund

§24-561    General

§24-562    Obtaining a Hearing

§24-563    Form and Content of the Petition

§24-564    Forwarding Appeal

§24-565    Deadlines for Filing

Part 6
Real Estate Tax Penalties and Discounts

§24-601    Assessment of Real Estate Taxes