Section 119.1. Payment on notice and demand

Section 119.2. Assessment

Section 119.3. Bankruptcy or receivership

Section 119.4. Fiduciaries

Section 119.5. Jeopardy assessments

Section 119.6. [Reserved]

Section 119.7. Review by Board of Finance and Revenue

Section 119.8. Appeal to a Commonwealth court

Section 119.9. Collection of tax

Section 119.10. Time of collection of tax

Section 119.11. Liens for tax

Section 119.12. Refund or credit of overpayment

Section 119.13. Restrictions on refunds

Section 119.13a. Refund claim filed by a legal representative or other fiduciary

Section 119.13b. Checks in payment of claims

Section 119.14. Limitations on assessment and collection

Section 119.15. Omission from return

Section 119.16. Exceptions to general period of limitations on assessment and collection

Section 119.17. Extension of limitation

Section 119.18. Limitations on refund or credit

Section 119.19. Interest

Section 119.20. Additions

Section 119.21. Failure to pay tax due to negligence or intentional disregard of rules and regulations

Section 119.22. Failure to pay due to fraud

Section 119.23. Additions imposed for failure to file or to pay estimated tax

Section 119.24. Failure to collect or truthfully account

Section 119.25. Failing to furnish or furnishing a false withholding statement

Section 119.26. Employer bad check

Section 119.27. Fiduciary request

Section 119.28. Timely mailing treated as timely filing and payment

Section 119.29. Procedure for claiming special tax provisions

Section 119.30. Innocent spouse relief