Pennsylvania Code § 15-132

Functions of Department of State.
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(a) General rule.-- The function of the Department of State under this title is to act in a manner comparable to the offices of recorder of deeds under former provisions of law as an office of public record wherein articles and other papers relating to association affairs may be filed to establish the permanent and definitive text thereof and to afford all persons the opportunity of acquiring knowledge of the contents thereof.
(b) Names and marks.-- The department shall supervise and administer the provisions of this title and of Title 54 (relating to names) concerning names and marks.
(c) Collection of taxes and charges imposed by statute.-- This subchapter shall not limit the power and duty of the department to assess and collect taxes and charges imposed or authorized by statute.
(d) Notice of decennial filings.-- (Deleted by amendment).

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