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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1405. Collection of taxes, etc., by Department of Justice

Current as of January 01, 2026 | Updated by Findlaw Staff

Whenever any taxes, bonus, interest, penalties, and public accounts, are not paid within ninety (90) days:

(1) From the date of settlement, if no petition for resettlement has been filed;  or

(2) From the date of resettlement, if no petition for review has been filed;  or

(3) From the date of the decision of the Board of Finance and Revenue, upon a petition for review, or the expiration of said board's time for acting upon such petition, if no appeal has been filed;  and in all cases of judicial sales, assignments, or bankruptcies, the Department of Revenue shall call upon the Department of Justice to collect the same.

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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1405. Collection of taxes, etc., by Department of Justice - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1405/

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