Section 9176 - Enforcement procedure(a) The court, at the request of the register, department or Office of Attorney General, shall issue a citation, directed to those liable for the payment of the taxes or subject to any other duty imposed by this article, commanding the person or persons to appear and show cause why the requirements of this article should not be met.(b) The court may issue any decree warranted by the facts, according to equity.(c) A citation to enforce payment of taxes due under this article or compliance with the duties required by this article shall be issued by the court upon application of the register, department or Office of Attorney General whenever any of the following occurs: (1) A tax return is not filed within the time required by this article.(2) Any tax due under this article remains delinquent.(3) A Federal estate tax return has been filed but a copy of the return or a communication making a final change on the return has not been filed as required by section 2145 . (4) Any other duty imposed by this article remains unperformed.(d) The register or department may issue subpoenas to compel the production of documents and the attendance of witnesses necessary for the administration of this article.(e) Execution may be issued by the court against any real property in the decedent's estate on which a lien for the payment of the taxes imposed by this article exists or against any property belonging to a transferee liable for the tax.(f) The department may bring suits in the courts of other states to collect death taxes (including interest and penalties on the taxes) imposed by this article. An official of another state which extends a like comity to the Commonwealth may sue for the collection of death taxes (including interest and penalties on the taxes) in the courts of this Commonwealth. A certificate by the Secretary of State of another state, under the seal of that state, that an official has authority to collect its death taxes shall be conclusive evidence of the authority of the official in any suit for the collection of the taxes in any court of this Commonwealth.1971, March 4, P.L. 6, No. 2, Art. XXI, § 2176, added 1991, Aug. 4, P.L. 97, No. 22, § 36, effective in 60 days.