72 Pa. Stat. § 1402
It shall be the duty of the Department of Revenue, after receiving notice as aforesaid, to settle according to law all tax, bonus or other public accounts for which reports have been filed, and to make estimated settlements of all tax, bonus or other public accounts for which reports have not been filed to date of such sale, whether or not reports for such tax, bonus or other public accounts are due, and to furnish to the sheriff, receiver, trustee, assignee, master, or other officer having charge of the sale, a certified statement of account showing all unpaid taxes, bonus, or other public accounts on file in the department, as liens against such corporation, limited partnership, or joint-stock association, and, in the case of no liens, a certificate showing that fact.
72 P.S. § 1402