If the Department of Revenue is not satisfied with the assessment and estimate of
valuation made and returned by any party required by law to assess and value anthracite
coal prepared for market, it is hereby authorized and empowered to make an assessment
and valuation, based upon the facts contained in the report required of such party,
or upon any information within its possession or which shall come into its possession,
and to settle an account on the assessment and valuation thus made for the taxes,
penalties, and interest due the Commonwealth, subject to the right of the taxpayer
to file a petition for resettlement, petition for review, and appeal, as in the case
of other tax settlements.
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