Section 7241 - Collection upon failure to request reassessment, review or appealThe department may collect any tax:
(1) If an assessment of tax is not paid within ten days or thirty days as the case may be after notice thereof to the taxpayer, and no petition for reassessment has been filed;(2) Within sixty days from the date of reassessment, if no petition for review has been filed;(3) Within thirty days from the date of the decision of the Board of Finance and Revenue upon a petition for review, or of the expiration of the board's time for acting upon such petition, if no appeal has been made; and(4) In all cases of judicial sales, receiverships, assignments or bankruptcies. In any such case in a proceeding for the collection of such taxes, the person against whom they were assessed shall not be permitted to set up any ground of defense that might have been determined by the department, the Board of Finance and Revenue or the courts: Provided, That the defense of failure of the department to mail notice of assessment or reassessment to the taxpayer and the defense of payment of assessment or reassessment may be raised in proceedings for collection by a motion to stay the proceedings.
1971, March 4, P.L. 6, No. 2, art. II, § 241. Amended 1971, Sept. 9, P.L. 437, No. 105, § 1, imd. effective; 1975, Dec. 3, P.L. 476, No. 140, § 2.