Section 408.1. Collection of Tax.--(a) The department shall collect the taxes imposed by this article in the manner provided by law for the collection of taxes imposed by the laws of this Commonwealth.
(b) The department may collect any tax:
(1) Immediately, in the case of any amount related to tax reported as due the Commonwealth by the taxpayer that is not paid by the due date for payment of the tax.
(2) After ninety days from the mailing date of a notice of assessment, if no petition for reassessment has been filed.
(3) After ninety days from the mailing date of the department's decision and order disposing of a petition for reassessment, if no petition for review has been filed.
(4) After thirty days from the mailing date of the decision and order of the Board of Finance and Revenue upon a petition for review or from the expiration of the board's time for acting upon such petition, if no decision has been made.
(5) Immediately, in all cases of judicial sales, receiverships, assignments or bankruptcies.
(6) Immediately, in the case of jeopardy assessments as provided by section 407.2.
(c) A taxpayer shall not be permitted to raise any defense to the department's collection of tax that might have been determined by the department, the Board of Finance and Revenue or the courts if the taxpayer had properly pursued its administrative remedies under this article.
(408.1 added Oct. 18, 2006, P.L.1149, No.119)
Compiler's Note: See section 33 of Act 119 of 2006 in the appendix to this act for special provisions relating to determinations and assessments of tax liability by the Department of Revenue after December 31, 2007, and applicability of Act 119 on proceedings, prosecutions, actions, suits or appeals involving assessments, determinations or settlements of tax liability by the Department of Revenue prior to January 1, 2008.