Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1406. Action to recover transfer inheritance taxes and other debts due or property escheating to the Commonwealth

(a) Whenever any tax imposed upon the transfer of property of a nonresident decedent within this Commonwealth, shall have remained due and unpaid for one year, the Department of Justice, acting for and on behalf of the Department of Revenue, may apply to the court of common pleas of Dauphin County, or of any county in which such property may be situated, by bill or petition, to enforce the payment of the same, whereupon the court, having caused notice to be given to the owner of the property subject to the tax, or to the executor, administrator, or trustee of the decedent, and to such other parties as may be interested, shall proceed according to equity to make such decree or order for the payment of the tax out of such property, as shall be just and proper.

(b) The Department of Justice, at its discretion, acting for and on behalf of the Department of Revenue, shall have authority to cause to be commenced, in the name of the Commonwealth, in any court of the Commonwealth having jurisdiction, any appropriate suit at law or in equity, by action of assumpsit or otherwise, for any money or taxes due the Commonwealth, or property belonging to or liable to escheat to the same, and a remedy by means of such suit is hereby provided, whether it be now authorized by law or not, and any action at law or in equity, both by bill in the nature of a bill of discovery in equity, or otherwise, which may be necessary for the ascertainment of the fact as to whether such money, taxes, or property exists, and are due the Commonwealth, whether the defendant or defendants therein have or have not made any or all reports thereof required by law.

(c) The Department of Justice, at its discretion, is further authorized, when requested by the Department of Revenue so to do, to bring suit, in the name of the Commonwealth, in any court of competent jurisdiction outside of Pennsylvania, for the recovery of any sum due, owing, or payable, for or on account of any tax imposed by law upon the transfer of property within this Commonwealth, of which a nonresident of the Commonwealth may have died seized or possessed, or for or on account of any other tax or debt due the Commonwealth, with costs of suit.