Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 809. Special procedure in connection with the settlement of taxes on domestic insurance companies, foreign insurance companies, marine insurers, and excess insurance brokers

If the Department of Revenue is not satisfied with the assessment of taxes made by any domestic insurance company, foreign insurance company, marine insurer, or excess insurance broker, it is hereby authorized and empowered to make a settlement of such taxes, penalties, and interest due the Commonwealth, based upon the facts contained in the report required of such taxable or upon any information within its possession or which shall come into its possession, subject to the right of the taxpayer to file a petition for resettlement, review, and appeal as in the case of other tax settlements.