Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4192. Petition to court; duration of deposit

The Commonwealth or the county officer acting as agent of the Commonwealth may petition the court of common pleas setting forth the dispute and praying for leave to deposit or to have the moneys deposited in court, whereupon the court shall designate a depository for such funds. The funds shall be held by the said depository until written notice is given by the Commonwealth and the county officer acting as agent for the Commonwealth that the dispute is ended, whereupon the depository shall release the funds in accordance with the terms of the notice.