72 Pa. Stat. § 808
Current through P.A. Acts 2023-32
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.
72 P.S. § 808