Section 1108 - Payment or credit; effect upon right of resettlement, review, and appeal(a) Any person, public officer, or other debtor who is required to make to the Department of Revenue a return or report upon the basis of which any tax, or other charge is or will be settled, determined or assessed, shall have the right at any time, to pay to the Department of Revenue all or any part of the amount of any tax, penalty, additional tax, or other charge due or deemed by him to be due, with interest, if any, as is then due and payable for the purpose of stopping the running of further interest thereon, without prejudice to his right to present and prosecute a petition for review, resettlement, reassessment or redetermination to the Department of Revenue, a petition to the Board of Finance and Revenue, or an appeal to a court of competent jurisdiction, in the manner and within the times provided by law.(b)(1) Whenever the amount due upon a settlement, assessment, determination or decision by the department, the Board of Finance and Revenue or any other department, administrative board, agency or court of competent jurisdiction is less than the amount paid to the Department of Revenue on account thereof, and the person, public officer, or other debtor against whom such settlement, assessment or determination has been made is satisfied therewith, or whenever the amount due upon the final judgment entered on any appeal is less than the amount paid to the Department of Revenue on account thereof, the Department of Revenue shall enter a credit in the amount of such difference to the account of the person, public officer, or other debtor entitled thereto.(2) The credit may be applied by the Commonwealth or used by the person, public officer, or other debtor, to whose account it is entered in payment of any tax or other claim which may be or become due from him to the Commonwealth.(3) If all obligations due the Commonwealth have been fully paid, any credit may be assigned by the person, public officer or other debtor to whose account it is entered to any other person, public officer, or debtor, and the assignee may use it in payment of any obligation due the Commonwealth.(4) If all obligations due the Commonwealth have been fully paid, any credit shall be refunded in cash by the Department of Revenue upon application of the person, public officer or other debtor entitled thereto.(5) The Department of Revenue is authorized to prescribe regulations providing for the payment of refunds. So much of the proceeds of the various taxes, as shall be necessary for the payment of refunds out of the general or special funds shall be authorized by the Governor.1929, April 9, P.L. 343, art. XI, § 1108, added 1935, July 15, P.L. 1029, § 1. Amended 1937, Feb. 2, P.L. 3, § 1; 1945, May 15, P.L. 528, § 6; 1947, June 27, P.L. 1023, § 4; 1982, April 8, P.L. 258, No. 78, § 3, imd. effective; 1982, Dec. 9, P.L. 1057, No. 248, § 4, imd. effective.