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

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).