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§ 1405. Collection of taxes, etc., by Department of Justice

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XIV. Lien of Accounts Due the Commonwealth and Procedure in Case of Nonpayment (Refs & Annos)
72 P.S. § 1405
§ 1405. Collection of taxes, etc., by Department of Justice
Currentness
Whenever any taxes, bonus, interest, penalties, and public accounts, are not paid within ninety (90) days:
(1) From the date of settlement, if no petition for resettlement has been filed; or
(2) From the date of resettlement, if no petition for review has been filed; or
(3) From the date of the decision of the Board of Finance and Revenue, upon a petition for review, or the expiration of said board's time for acting upon such petition, if no appeal has been filed; and in all cases of judicial sales, assignments, or bankruptcies, the Department of Revenue shall call upon the Department of Justice to collect the same.

Credits

1929, April 9, P.L. 343, No. 176, art. XIV, § 1405. Amended 1931, June 1, P.L. 318, No. 143, § 1.
72 P.S. § 1405, PA ST 72 P.S. § 1405
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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