61 Pa. Code § 119.13b
Checks in payment of claims allowed will be drawn in the names of the persons entitled to the money and may be sent directly to the claimant or to a person in care of an attorney or agent who has filed a power of attorney specifically authorizing him to receive checks.
The provisions of this § 119.13b issued under section 354 of the Tax Reform Code of 1971 (72 P. S. § 7354).
The provisions of this § 119.13b adopted January 25, 2013, effective January 26, 2013, 43 Pa.B. 535.