72 P.S. § 1404 Entry of Tax Liens; Scire Facias

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 2023-27
• Year: 2023
• Citation: 72 P.S. § 1404

The Department of Revenue may, at any time, transmit to the prothonotaries of the respective counties of the Commonwealth, to be by them entered of record, certified copies of all liens for State taxes, unpaid bonus, interest, and penalties, which may now exist, or hereafter arise, by virtue of any law of this Commonwealth, upon which record it shall be lawful for writs of scire facias to issue and be prosecuted to judgment and execution, in the same manner as such writs are ordinarily employed.

Whenever the law under which the claim of the Commonwealth arises provides a time for the expiration of such lien, the Commonwealth may revive the same for a period of five years, and thereafter for successive periods of five years, by filing with the prothonotary a suggestion of nonpayment and an averment of default prior to the expiration thereof in form substantially as provided herein, each such suggestion and averment to be effective as a revival of the lien for a period of five years only from the date of the filing thereof, and such lien, unless paid or divested, shall continue in full force and effect until a period of five years has elapsed without the revival thereof by the filing of a suggestion and averment as aforesaid. The suggestion and averment shall be in substantially the following form, under the caption of the claim: