72 Pa. Stat. § 1207
The Department of Revenue shall collect the liquid fuels tax, the malt beverage tax, the spirituous and vinous liquor floor tax, the spirituous and vinous liquor tax, the amusement or admission tax, the cigarette tax, the documentary stamp tax, and the State personal property tax as provided in the acts imposing said taxes, and the interest and penalties, as well as the procedure for the appeal and collections of and with respect to such taxes, shall be as provided in said acts in so far as they are inconsistent with the provisions of this act. All questions relating to the lien of such taxes, including the dates upon which such taxes shall become liens, and their right to priority of lien and payment over other liens, shall be determined by the provisions of the said acts, where such provisions are inconsistent with article fourteen of this act.
72 P.S. § 1207