The certificate of deductions PD 65.10 must be filed with which body?

• A. County Tax Board
• B. County Sheriff
• C. City Treasurer
• D. State Tax Commission

Answer: (A)

The key idea here is identifying which local body administers and records county-level deduction directives. A certificate of deductions like PD 65.10 is a formal instruction that a third party, such as an employer, must honor to withhold funds for county taxes. The entity equipped to process and maintain these county-level records is the County Tax Board, which handles county tax levies and related compliance. The Sheriff’s office is generally involved in enforcement actions, not processing deduction certificates. The City Treasurer handles municipal (city) finances, which isn’t the correct scope for a county-level deduction. The State Tax Commission deals with state taxes, not local county matters. So the certificate should be filed with the County Tax Board.