Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3407-408. Tax held in trust for the Commonwealth

All taxes collected by any retail dealer from purchasers in accordance with this act shall constitute a trust fund for the Commonwealth, and such trust shall be enforceable against such taxpayer, his representatives and any person receiving any part of such fund without consideration or knowing that the taxpayer is committing a breach of trust:  Provided, however, That any person receiving payment of a lawful obligation of the taxpayer from such fund shall be presumed to have received the same in good faith and without knowledge of the breach of trust.  Any person, other than a taxpayer, against whom the department makes any claim under this section, shall have the same rights to petition and appeal as are given taxpayers by any provisions of this article.