Section 1405 - Collection of taxes, etc., by Department of JusticeWhenever any taxes, bonus, interest, penalties, and public accounts, are not paid within ninety (90) days:
(1) From the date of settlement, if no petition for resettlement has been filed; or(2) From the date of resettlement, if no petition for review has been filed; or(3) From the date of the decision of the Board of Finance and Revenue, upon a petition for review, or the expiration of said board's time for acting upon such petition, if no appeal has been filed; and in all cases of judicial sales, assignments, or bankruptcies, the Department of Revenue shall call upon the Department of Justice to collect the same.1929, April 9, P.L. 343, art. XIV, § 1405. Amended 1931, June 1, P.L. 318, § 1.