Section 119.10. Time of collection of tax

(a) Collection. The Department will proceed to collect any tax due including interest, penalties, and additions as follows:

(1) Immediately in all cases of bankruptcies, receiverships, assignments, judicial sales, and clerical errors or mistakes in preparing a return or in computing the tax.

(2) Immediately in all cases if a jeopardy assessment notice has been issued unless a taxpayer has filed a petition for reassessment and posted the required bond within ten days after mailing of the notice by the Department.

(3) After 90 days from the date of mailing of a notice of assessment, unless a taxpayer has filed a petition for reassessment within 90 days after mailing of the notice by the Department.

(4) After 90 days from the date of mailing of notice of a decision by the Department on a petition for reassessment unless a taxpayer has filed a petition for review with the Board of Finance and Revenue within 90 days after mailing of the notice by the Department.

(5) After 120 days from the date of mailing of notice by the Department that it failed to dispose of the petition for reassessment unless a taxpayer has filed a petition for review with the Board of Finance and Revenue within 120 days after mailing of the notice by the Department.

(6) After 30 days from the date of mailing of notice of a decision by the Board of Finance and Revenue on a petition for review unless a taxpayer shall have perfected an appeal to the Commonwealth Court within 30 days after mailing of notice by the Board, and shall have filed with the prothonotary of the Commonwealth Court appropriate security in the amount of 120% of the amount of taxes found due by the Board and remaining unpaid.

(7) After 30 days from the last day the Board of Finance and Revenue should have disposed of the petition for review if no decision was made unless a taxpayer shall have perfected an appeal to the Commonwealth Court within 30 days of the date the Board should have disposed of the petition, and shall have filed with the prothonotary of the Commonwealth Court appropriate security in the amount of 120% of the amount of taxes found due by the Board and remaining unpaid.

(8) Immediately upon a final order of the Commonwealth court or upon a final order of the Supreme Court of this Commonwealth if an appeal was taken to that court.

(b) Defenses. In any proceeding for the collection of tax due including interest, penalties, and additions, the taxpayer against whom an assessment was made shall not be permitted to set up any ground of defense that might have been presented to the Department, the Board of Finance and Revenue, or the Commonwealth court if he had properly pursued his administrative remedies under this article.

The provisions of this § 119.10 amended September 17, 1976, 6 Pa.B. 2289.