Section 1102-D. Administration.--(a) The tax authorized under this article shall be administered, collected and enforced under the act of December 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling Act," provided, however, that, if the correct amount of the tax is not paid by the last date prescribed for timely payment as provided for in section 1102-C, the department may determine the tax, interest and penalty as provided for in section 1109-D and may collect and enforce the tax, interest and penalty in the same manner as tax, interest and penalty imposed by Article XI-C.
(b) Whenever a declaration is required to be filed under Article XI-C, a declaration is also required to be filed under this article.
(1102-D amended July 7, 2005, P.L.149, No.40)
Compiler's Note: Section 24(5)(iii) of Act 40 of 2005, which amended section 1102-D, provided that the amendment shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of section 24(5).