2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 75 - VEHICLES › Chapter 96 - Motor Carriers Road Tax › Section 9615 - Manner of payment and recovery of taxes, penalties and interest

§ 9615. Manner of payment and recovery of taxes, penalties and interest.
(a) General rule.--
All penalties and interest when imposed under this chapter shall be payable to and recoverable by the department in the same manner as if they were part of the tax imposed.
(b) Imposition of lien.--
The taxes, fees, interest and penalties imposed under this chapter, from the time they are due, shall be a debt of a motor carrier who does not maintain premises for the transaction of business within this Commonwealth, recoverable in an action of assumpsit in the name of the Commonwealth. This debt, whether sued upon or not, shall be a lien on all the property of the debtor, except as against an innocent purchaser for value without notice thereof, and shall have priority both in lien and distribution of the assets of the motor carrier, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment or order obtained under this section shall be paid to the department.
(c) Recording of lien and execution.--
Any tax determined to be due from any person who maintains premises for the conduct of business in this Commonwealth and remaining unpaid after demand for the tax, and all penalties and interest thereon, shall be a lien in favor of the Commonwealth upon the real and personal property of the person but only after the lien has been entered and docketed of record by the prothonotary of the county where the property is situated. The department may at any time transmit to the prothonotaries of the respective counties certified copies of all liens for such taxes, penalties and interest, and it shall be the duty of each prothonotary receiving the lien to enter and docket the lien of record in his office, which lien shall be indexed as judgments are now indexed. A writ of execution may directly issue upon such lien without the issuance and prosecution to judgment of a writ of scire facias. Not less than ten days before issuance of any execution on the lien, notice of the filing and the effect of the lien shall be sent by registered mail to the taxpayer at his last known post office address.
(d) Priority of lien.--
The lien imposed under this section shall have priority from the date of its recording and shall be fully paid and satisfied out of the proceeds of any judicial sale of property subject thereto, before any other obligation, judgment, claim, lien or estate to which the property may subsequently become subject, except costs of the sale and of the writ upon which the sale was made, and real estate taxes and municipal claims against the property, but shall be subordinate to mortgages and other liens existing and duly recorded or entered of record prior to the recording of the tax lien. In the case of a judicial sale of property subject to a lien imposed under this section upon a lien or claim over which the lien imposed under this section has priority, the sale shall discharge the lien imposed under this section to the extent only that the proceeds are applied to its payment, and the lien shall continue in full force and effect as to the balance remaining unpaid.
(e) Renewal of lien.--
The lien imposed under this section shall continue for five years from the date of its entry of record and may be renewed and continued in the manner provided for the renewal of judgments.