Section 315. Audits of Taxes Other Than Earned Income Taxes.--The books, accounts and records of tax collectors pursuant to this chapter, other than taxes levied, assessed and collected upon earned income, shall be audited, adjusted and settled in the manner prescribed by law for the auditing, adjusting and settling of accounts of persons receiving or expending funds of the political subdivision which has levied, assessed and collected the taxes pursuant to this chapter, other than taxes levied, assessed and collected upon earned income.
(315 renumbered from 12 and amended July 2, 2008, P.L.197, No.32)