72 Pa. Stat. § 1105
Within two years after the date of any settlement or resettlement made subsequent to June first, one thousand nine hundred and twenty-nine, except such as have been appealed from, the Department of Revenue, with the approval of the Department of the Auditor General, may make a resettlement. Notice of such resettlement shall be given promptly to the party with whom or with which the resettlement was made.
Whenever a resettlement shall have been made hereunder, the Department of Revenue shall resettle the account according to law, and shall credit or charge as the case may be, the amount resulting from such resettlement upon the current accounts of the party with whom or with which it is made.
In the case of settlements made by the Department of Revenue, the resettlement shall be subject to approval by the Department of the Auditor General, as in the case of original settlements, and in case of the failure of two departments to agree, the resettlement shall be submitted to the Board of Finance and Revenue as in the case of original settlements.
In the case of settlements made jointly by the Department of the Auditor General and by the Treasury Department, either of said departments may request authority from the Board of Finance and Revenue to make a resettlement hereunder, and, if such authority be granted, the resettlement shall be made by joint action of said departments as in the case of original settlements.
If a resettlement shall not be made or authorized hereunder within the time above prescribed, an account upon which a final discharge has been granted, shall not be opened, but shall be quieted and finally closed.
72 P.S. § 1105