Section 146.1. Tax collector powers and duties

(a) The tax collector is responsible to administer, receive, assess and collect the school district personal income tax levied by a board under the act.

(b) Subject to subsection (c), a tax collector shall have all the same powers, rights, responsibilities and duties for the collection of the school district personal income tax that are available for the collection of municipal taxes that may be imposed by law, including taxes imposed under the following:

(1) The Local Tax Enabling Act.

(2) Title 53 of Pennsylvania Consolidated Statutes § § 8421—8438 (relating to the Local Taxpayer Bill of Rights Act).

(3) As otherwise provided by law.

(c) A tax collector is required to accept a taxpayer’s adjusted Pennsylvania taxable personal income subject to timely Department determination and adjustment or assessment for which all appeals have been exhausted.

(d) A tax collector may disclose to or allow the Department to examine school district personal income tax returns, records, documents or information of a taxpayer within the tax collector’s possession, whether obtained through audit or otherwise, for purposes of carrying out the tax collector’s powers and duties under this section. Any disclosures under this subsection qualify as a disclosure for official purposes under 53 Pa.C.S. § 8347 (relating to confidentiality of tax information).