9013 - Lien of taxes, penalties and interest.
§ 9013. Lien of taxes, penalties and interest. (a) General rule.--All unpaid taxes imposed by this chapter and section 9502 (relating to imposition of tax) and penalties and interest due shall be a lien upon the franchises and property of the taxpayer after the lien has been entered and docketed of record by the prothonotary or similar officer of the county where the property is situated. (b) Priority of lien.--The lien under subsection (a) shall have priority from the date of its entry of record and shall be fully paid and satisfied out of the proceeds of a judicial sale of property subject to the lien 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. The lien under subsection (a) shall be subordinate to mortgages and other liens existing and recorded or entered of record prior to the recording of the tax lien. (c) Discharge of lien.--In the case of a judicial sale of property subject to a lien imposed under this section, 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. (d) Procedure.-- (1) Statements of all taxes imposed under this chapter and section 9502, together with penalties and interest, certified by the secretary, may be transmitted to the prothonotaries or similar officers of the respective counties of this Commonwealth to be entered of record and indexed as judgments are now indexed. (2) A writ of execution may directly issue upon the lien without the issuance and prosecution to judgment of a writ of scire facias. (3) Not less than ten days before issuance of execution on a lien, notice of the filing and the effect of the lien shall be sent by registered mail to the taxpayer at the taxpayer's last known post office address. (4) A prothonotary or similar officer may not require, as a condition precedent to the entry of a lien under this section, the payment of costs incident to entry of the lien. (5) A lien under this section shall continue for five years from the date of entry and may be revived and continued under the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code. (e) Statement to department.--A sheriff, receiver, trustee, assignee, master or other officer may not sell the property or franchises of a distributor without first filing with the department a statement containing all of the following information: (1) Name or names of the plaintiff or party at whose instance or upon whose account the sale is made. (2) Name of the person whose property or franchise is to be sold. (3) The time and place of sale. (4) The nature and location of the property. (f) Notice concerning lien.--The department, after receiving notice under subsection (e), shall furnish to the sheriff, receiver, trustee, assignee, master or other officer having charge of the sale a certified copy or copies of all liquid fuels tax, fuels tax and oil company franchise tax penalties and interest on file in the department as liens against the person or, if there are no such liens, a certificate showing that fact. The certified copy or copies or certificate shall be publicly read by the officer in charge of the sale at and immediately before the sale of the property or franchise of the person. (g) Lien certificate.--The department shall furnish to a person making application, upon payment of the prescribed fee, a certificate showing the amount of all liens for liquid fuels tax, fuels tax or oil company franchise tax, penalties and interest under the provisions of this chapter on record in the department against any person. Cross References. Section 9013 is referred to in section 9014 of this title.