Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1301.21. Judicial action upon determinations

(a) Any person aggrieved by a decision of the State Treasurer may appeal to the Commonwealth Court.  The appeal shall be filed within thirty (30) days after the decision of the State Treasurer.  The case shall be heard in Commonwealth Court's appellate jurisdiction.

(b) Any person as to whose claim the State Treasurer has failed to take action within ninety (90) days after the filing of the claim may commence an action in the Commonwealth Court to establish his claim within one hundred twenty (120) days from the filing of the claim.  The action shall be tried de novo without a jury.