Section 21.10. Miscellaneous

(a) Settlements.

(1) Wagering or admissions tax. If a licensed corporation fails to pay to the Department the required wagering or admission tax by the due date, the Department will determine the amount of tax interest and penalty due and settle the tax together with interest and penalty, under § 21.8 (relating to interest and penalties).

(2) Breakage and unclaimed award money. If a licensed corporation fails to pay to the Department the required breakage and unclaimed award money by the due date, the Department will determine the amount of unclaimed award money due and settle the account with the licensed corporation.

(b) Overpayments. If a licensed corporation overpays a wagering or admission tax or breakage or unclaimed award money, it may claim the overpayments in section 217 of the act (4 P. S. § 325.217).

(c) Appeals. If the licensed corporation is indebted or is believed to be indebted to the Commonwealth, the Department will state and settle the tax with the licensed corporation under section 1001 of the FC (72 P. S. § 1001).

(d) Enforcement. Settlements for wagering and admission tax, together with interest and penalties, and breakage and unclaimed award money are enforceable against a licensed corporation under sections 1401, 1402, 1404, 1405 and 1704A of the FC (72 P. S. § § 1401, 1402, 1404, 1405 and 1704A).