Section 704. Notice.--The tax collector or tax officer shall, at least fifteen days prior to the presentation of a written notice and demand to the State Treasurer or other fiscal officer of the State, or to any employer, notify the taxpayer owing the delinquent tax, and the delinquent taxpayer's spouse if the tax collector or tax officer intends to proceed against the spouse or the spouse's employer under section 702, by registered or certified mail that a written notice and demand shall be presented to the taxpayer's employer unless such tax is paid. The return receipt card for certified or registered mail shall be marked delivered to addressee only, and the cost of notification by certified or registered mail shall be added to the costs for collecting taxes.
(704 amended Oct. 8, 2026, P.L.554, No.53)