Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1107. Assignment of amount due on resettlement

Whenever, as a result of any action taken by the Board of Finance and Revenue in accordance with the provisions of section eleven hundred five of this act, there shall have been any amount credited or charged to the account of any person or body politic, the amount thereof shall be subject to assignment, and, when duly assigned, shall be applied to the account of the assignee:  Provided, That all taxes whatsoever due to the Commonwealth by the assignor shall first have been fully paid.