72 Pa. Stat. § 1103
Within ninety days after the date of mailing of notice by the Department of Revenue, or of the Auditor General, or of the Department of State of the action taken on any petition for a resettlement filed with it, or of any resettlement made under the provisions of section one thousand one hundred five of this act, the party with whom the settlement was made or the Commonwealth of Pennsylvania may, by petition, request the Board of Finance and Revenue to review such action.
Every petition for review, filed hereunder, either shall state specifically therein the reasons upon which the petitioner relies, or shall incorporate, by reference, the petition for resettlement in which such reasons shall have been stated. The petition shall be supported by affidavit that it is not made for the purpose of delay, and that the facts therein set forth are true. If the petitioner be a corporation, joint-stock association, or limited partnership, the affidavit must be made by one of the principal officers thereof. A petition for review may be amended by the petitioner at any time prior to the hearing thereon, as hereinafter provided.
The Board of Finance and Revenue shall act finally in disposition of such petitions within six months after they have been received, and, in the event of the failure of the Board of Finance and Revenue to dispose of any such petition within six months, the action taken upon the petition for resettlement shall be deemed sustained.
Notwithstanding any other provisions of this section, if the determination of any petition shall be governed by litigation then pending before any court of competent jurisdiction, the board, upon the written request of the petitioner containing a statement to such effect, may defer consideration of such petition until the final judgment determining the question or questions involved in such petition has been handed down.
The Board of Finance and Revenue may sustain the action taken on the petition for resettlement, or it may resettle the account upon such basis as it shall deem according to law and equity.
Notice of the action of the Board of Finance and Revenue shall be given, by mail or otherwise, to all departments involved and to the petitioner.
72 P.S. § 1103