72 Pa. Stat. § 804
If the officers of any corporation, joint-stock association, limited partnership, or other company, shall neglect or refuse to make a capital stock report to the Department of Revenue, within the time prescribed by law or any extension thereof granted by the Department of Revenue, it shall be the duty of the Department of Revenue to estimate a valuation of the capital stock of such corporation, joint-stock association, limited partnership, or other company, and settle an account for taxes, penalties, and interest thereon.
If the treasurer of any corporation shall fail or neglect to make to the Department of Revenue, within the time prescribed by law, or any extension thereof granted by the Department of Revenue, the report required by law of the amount of indebtedness of the corporation owned by residents of this Commonwealth, as nearly as the same can be ascertained, it shall be the duty of the Department of Revenue to estimate a valuation of the scrip, bonds, certificates and evidences of indebtedness, of such defaulting corporation, or assumed by it, or upon which it pays interest, and settle an account for taxes, penalty, and interest thereon.
In any other case, if any taxpayer shall have failed, within the time prescribed by law, or any extension thereof granted by the Department of Revenue, or, if no such time is fixed by law, then after demand by the Department of Revenue, to file any report or return necessary to enable the department to settle any tax against such taxpayer, if the department should deem it more conducive to the public interest because of the supposed smallness of the debt or for any other reason not to proceed to compel the exhibition of the taxpayer's account, it may make an estimated settlement from the previous account settled, or from any other reasonable data, of the probable amount of the account of the delinquent; but in every such case, it shall add to every such estimated settlement an amount, not exceeding fifty per centum, to include any losses which might otherwise accrue to the Commonwealth from such neglect or refusal to furnish accounts, and the Department of Revenue shall proceed to recover money so due the Commonwealth as in other cases. No allowance for commissions shall, in any instance, be made by the Department of Revenue in cases of refusal or neglect to furnish accounts.
From any estimated settlement, there shall be no right to file a petition for review, or to appeal, but the Department of Revenue, with the approval of the Department of the Auditor General, may, upon petition, permit the required report or return to be filed, and thereupon make a settlement based upon such report or return, and cancel the estimated settlement. From the department's refusal to permit the filing of a report or return in such case, there shall, however, be no right to file a petition for review or to appeal.
72 P.S. § 804